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The Rajasthan Goods and Services Tax (Thirteenth Amendment) Rules, 2018.

GST - States - F.12(46)FD/Tax/2017-Pt-II-127 - Dated:- 30-10-2018 - GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 30, 2018 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called (2) They shall come into force on the date o .....

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The National Academy of Customs, Indirect Taxes and Narcotics (hereinafter referred to as NACIN ) shall conduct the examination. (3) Frequency of examination.-The examination shall be conducted twice in a year as per the schedule of the examination published by NACIN every year on the official websites of the Board, NACIN, common portal, GST Council Secretariat and in the leading English and regional newspapers. (4) Registration for the examination and payment of fee.- (i) A person who is requi .....

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as provided by NACIN at the time of registration. (6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment: Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination: Provided further that for a goods and services tax pract .....

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oner having applied for appearing in the examination is prevented from availing one or more attempts due to unforeseen circumstances such as critical illness, accident or natural calamity, he may make a request in writing to the jurisdictional Commissioner for granting him one additional attempt to pass the examination, within thirty days of conduct of the said examination. NACIN may consider such requests on merits based on recommendations of the jurisdictional Commissioner. (7) Nature of exami .....

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ng at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal. (ii)Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: - (a) obtaining support for his candidature by any means; (b) impersonating; (c) submitting fabrica .....

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loyed; and (i) attempting to commit or, as the case may be, to abet in the commission of all or any of the acts specified in the foregoing clauses. (10) Disqualification of person using unfair means or practice.- If any person is or has been found to be indulging in use of unfair means or practices, NACIN may, after considering his representation, if any, declare him disqualified for the examination. (11) Declaration of result.- NACIN shall declare the results within one month of the conduct of .....

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ites of the Board, NACIN and common portal. (13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons. Explanation :- For the purposes of this sub-rule, the expressions - (a) jurisdictional Commissioner means the Commissioner having jurisdiction over the place declared as address in the applica .....

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s and 30 minutes Number of Multiple Choice Questions: 100 Language of Questions: English and Hindi Maximum marks: 200 Qualifying marks: 100 No negative marking Syllabus: 1 The Central Goods and Services Tax Act, 2017 2 The Integrated Goods and Services Tax Act, 2017 3 All The State Goods and Services Tax Acts, 2017 4 The Union territory Goods and Services Tax Act, 2017 5 The Goods and Services Tax (Compensation to States) Act, 2017 6 The Central Goods and Services Tax Rules, 2017 7 The Integrate .....

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edings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01. (2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review .....

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entity in which merged, amalgamated, transferred, etc. ; (b) in the instruction, after the Table, for the paragraphs beginning with the words In case of death of sole proprietor and ending with the words surrender of registration falls , the following paragraphs shall be substituted, namely:- In case of death of sole proprietor, application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall .....

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registration). . 5. In the said rules, in FORM GSTR-4, in the Instructions for Sl.No.10, the following shall be substituted, namely:- 10. Information against the Serial 4A of Table 4 shall not be furnished. . 6. In the said rules, for FORM GST PMT-01 relating to Part II: Other than return related liabilities , the following form shall be substituted, namely:- Form GST PMT -01 [See rule 85(1)] Electronic Liability Register of Registered Person (Part-II: Other than return related liabilities) (To .....

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x Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total) Tax Interest Penalty Fee Others Total Status (Stayed / Un-stayed) 15 16 17 18 19 20 21 *[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)] Note - 1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall .....

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ven though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through cre .....

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e order creating demand under existing laws Reference No. Date - Part A - Basic details Sr. No. Description Particulars (1) (2) (3) 1. GSTIN 2. Legal name << Auto >> 3. Trade name, if any << Auto >> 4. Government Authority who passed the order creating the demand __ State /UT __ Centre 5. Old Registration No. 6. Jurisdiction under earlier law 7. Act under which demand has been created 8. Period for which demand has been created From - mm, yy To mm, yy 9. Order No. (origin .....

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ct 20. Amount of demand paid under existing laws Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act 21. (19-20) Balance amount of demand proposed to be recovered under GST laws << Auto-populated >> Act Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Central Acts State / UT Acts CST Act Signature Name Designation Jurisdiction To _______________ (GSTIN/ID) -Name _______________ (Address) Copy to - Note - 1. In case of demands relating to sh .....

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should be synchronized with the heads defined under Central or State tax. 4. Latest order number means the last order passed by the relevant authority for the particular demand. 5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available. . 10. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:- FORM GST DRC-08A [See rule 142A(2)] Amendment/Modification of summary of the orde .....

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; 8. Jurisdiction under earlier law << Auto, editable >> 9. Act under which demand has been created << Auto, editable >> 10. Tax period for which demand has been created << Auto, editable >> 11. Order No. (original) << Auto, editable >> 12. Order date (original) << Auto, editable >> 13. Latest order no. << Auto, editable >> 14. Latest order date << Auto, editable >> 15. Date of service of the order << Auto, .....

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