In exercise of the powers conferred by sub-section (2) of section 18 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) read with section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 20 T7). I. Dr Preetam B Yashvant, Commissioner, Commercial Taxes, Rajasthan. Jaipur, hereby, make the following amendments in this department's notification No. F.16 (100) Tax/CCT/14-15/746 dated 20.06.2017, as amended from time to time with immediate effect, namely:-

AMENDMENTS

In the said notification,-

(i) for the existing expression "demands pertaining to assessment years upto 2017-18, where such demands have been created for want of verification of input tax credit claimed by a dealer", the expression "mismatch pertaining to assessment years upto 2017-18, where such mismatch has arisen for want of verification of input tax credit claimed by a dealer" shall be substituted;

(ii) in clause 1,:-

a) for the existing expression "31.12.2019". the expression "31.03.2020" shall be substituted;

b) for the existing expression "and shall submit the acknowledgement thereof along with the undertaking mentioned therein and copies of relevant invoices, within fifteen days of submitting the application, to his assessing authority'.", the expression "and in cases of invoices having tax amount more than rupees ten thousand, shall submit the acknowledgement thereof along with the undertaking mentioned therein and copies of relevant invoices, within fifteen days of submitting the application, to his assessing authority." shall be substituted;

(Dr. Preetam B Yashvant)

Commissioner

Commercial Taxes Department,

Rajasthan, Jaipur