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TMI BlogRajasthan Goods and Services Tax (Amendment) Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... he registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns."; 3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: - "(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of Rajasthan No. F.12(56)FD/Tax/2017-111, dated the 13th October, 2017."; 4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: - '(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48- "I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. In the said rules, in rule 89, - (a) in sub-rule (1), after the fourth proviso, the following Explanation shall be inserted, namely: - 'Explanation. - For the purposes of this sub-rule, "specified officer" means a "specified officer" or an "authorised officer" as defined under rule 2 of the Special Economic Zone Rules, 2006.'; (b) in sub-rule (2), - (i) in clause (b), after the words "on account of export of goods", the words ", other than electricity" shall be inserted; (ii) after clause (b), the following clause shall be inserted, namely: - "(ba) a statement containing the number and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account (REA) under clause (nnn) of sub-regulation 1 of Regulation 2 of the Central Electricity Regulatory Commission (Indian Electricity Grid Code) Regulations, 2010 and the copy of agreement detailing the tariff per unit, in case where refund is on account of export of electricity;"; (c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. (5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ITC restricted due to PoS provisions"; (e) Under the heading the Instructions, after paragraph 3, following paragraphs shall be inserted, namely: - "(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(i) above. (5) A registered person making supplies through an Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(ii) above."; 12. In the said rules, in FORM GSTR-9, under the heading Instructions, - (a) in paragraph 4, - (A) after the word, letters and figures "or FY 2020-21", the word, letters and figures "or FY 2021-22" shall be inserted; (B) in the Table, in second column, - (I) against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: - 'For FY 2021-22, the registered person shall report Non-GST supply (5F) separately and shall hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be inserted, namely: - "For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2021-22 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23."; (2) for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted; (d) in paragraph 8, in the Table, in second column, - (A) against serial numbers, - (I) 15A, 15B, 15C and 15D, (II)15E, 15F and 15G, for the figures and word "2019-20 and 2020-21" wherever they occur, the letters, figures and word "2019-20, 2020-21 and 2021-22" shall respectively, be substituted."; (B) against serial numbers 16A, 16B and 16C for the figures and word "2019-20 and 2020-21" wherever they occur, the figures and word "2019-20, 2020-21 and 2021-22" shall respectively be substituted."; (C) agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax/ Integrated Tax/ CESS) Amount of credit (Rs.) Tax Interest Penalty Fee Other Total 1 2 3 4 5 6 7 8 Signature Name Designation of the officer Note: 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax (Compensation to States)"; 15. In the said rules, in FORM GST PMT-06, - (a) Under the heading Mode of Payment (relevant part will become active when the particular mode is selected) for the portion starting with "__e-Payment (This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this)" and ending with "Note: Charges to be separately paid by the person making payment.", the following shall be substituted, namely: -. "__e-Payment (This will include all modes of e-payment such as CC/DC, net banking and UPI. Taxpayer will choose one of this) __Over the Counter (OTC) __IMPS Bank (Where cash or instrument is proposed to be deposited) Details of Instrument __Cash __Cheque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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