In pursuance of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to authorise the publication in the Rajasthan Gazette of the following translation in the English language of Rajasthan Maal aur Seva Kar (Dviteeya Sanshodhan) Adhyadesh, 2020 (2020 Ka Adhyadesh Sankhyank 7) promulgated by him on the 1st day of July, 2020:-
THE RAJASTHAN GOODS AND SERVICES TAX (SECOND AMENDMENT) ORDINANCE, 2020
(Ordinance No. 7 of 2020)
(Made and promulgated by the Governor on the 1st day of July, 2020)
An
Ordinance
further to amend the Rajasthan Goods and Services Tax Act, 2017.
Whereas, the Rajasthan State Legislative Assembly is not in session and the Governor of the State of Rajasthan is satisfied that circumstances exist which render it necessary for him to take immediate action;
Now, therefore, the Governor in exercise of the powers conferred on him by clause (1) of Article 213 of the Constitution of India, hereby promulgates in the Seventy-first Year of the Republic of India, the following Ordinance, namely:-
1. Short title and commencement.-
(1) This Ordinance may be called the Rajasthan Goods and Services Tax (Second Amendment) Ordinance, 2020.
(2) Save as otherwise provided, the provisions of this Ordinance shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision.
2. Amendment of section 2, Rajasthan Act No. 9 of 2017.-
For the existing subclauses (c) and (d) of clause (114) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the principal Act, the following shall be substituted, namely:-
"(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;".
3. Amendment of section 10, Rajasthan Act No. 9 of 2017.-
In sub-section (2) of section 10 of the principal Act,-
(i) in clause (b), after the existing expression "of goods" and before the existing expression "which are", the expression "or services" shall be inserted;
(ii) in clause (c), after the existing expression "of goods" and before the existing punctuation mark (;), the expression "or services" shall be inserted; and
(iii) in clause (d), after the existing expression "of goods" and before the existing expression "through an", the expression "or services" shall be inserted.
4. Amendment of section 16, Rajasthan Act No. 9 of 2017.-
In sub-section (4) of section 16 of the principal Act, the existing expression "invoice relating to such" shall be deleted.
5. Amendment of section 29, Rajasthan Act No. 9 of 2017.-
For the existing clause (c) of sub-section (1) of section 29 of the principal Act, the following shall be substituted, namely:-
"(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25:".
6. Amendment of section 30, Rajasthan Act No. 9 of 2017.-
In sub-section (1) of section 30 of the principal Act,-
(i) for the existing punctuation mark ".", appearing at the end, the punctuation mark ":" shall be substituted; and
(ii) for the existing proviso, the following shall be substituted, namely:
"Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,-
(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).".
7. Amendment of section 31, Rajasthan Act No. 9 of 2017.-
For the existing proviso to sub-section (2) of section 31 of the principal Act, the following shall be substituted, namely:-
"Provided that the Government may, on the recommendations of the Council, by notification,-
(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories of services in respect of which,-
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued.".
8. Amendment of section 51, Rajasthan Act No. 9 of 2017.-
In section 51 of the principal Act,
(a) for the existing sub-section (3), the following shall be substituted, namely:
"(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed."; and (b) the existing sub-section (4) shall be deleted.
9. Amendment of section 122, Rajasthan Act No. 9 of 2017.-
After the existing sub-section (1) and before the existing sub-section (2) of section 122 of the principal Act, the following shall be inserted, namely:
"(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.".
10. Amendment of section 132, Rajasthan Act No. 9 of 2017.-
In sub-section (1) of section 132 of the principal Act,
(i) for the existing expression "Whoever commits any of the following offences", the expression "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences'' shall be substituted;
(ii) for the existing clause (c), the following shall be substituted, namely:
"(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;"; and
(iii) in sub-clause (e), the existing expression ", fraudulently avails input tax credit" shall be deleted.
11. Amendment of section 140, Rajasthan Act No. 9 of 2017.-
In section 140 of the principal Act, with effect from the 1st day of July, 2017,
(a) in sub-section (1), after the existing expression "existing law" and before the existing expression "in such manner", the expression "within such time and" shall be inserted and shall be deemed to have been inserted;
(b) in sub-section (2), after the existing expression "appointed day" and before the existing expression "in such manner", the expression "within such time and" shall be inserted and shall be deemed to have been inserted;
(c) in sub-section (3), for the existing expression "goods held in stock on the appointed day subject to", the expression "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted;
(d) in sub-section (5), for the existing expression "existing law", the expression
"existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted; and
(e) in sub-section (6), for the existing expression "goods held in stock on the appointed day subject to", the expression "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted.
12 Amendment of section 172, Rajasthan Act No. 9 of 2017.-
In proviso to subsection (1) of section 172 of the principal Act, for the existing expression "three years", the expression "five years" shall be substituted.
13. Amendment of Schedule II, Rajasthan Act No. 9 of 2017.-
In paragraph 4 of Schedule II of the principal Act, the existing expression "whether or not for a consideration," wherever occurring, shall be deleted and shall be deemed to have been deleted with effect from the 1st day of July, 2017.
KALRAJ Mishra
Governor of Rajasthan.
Vinod KUMAR BHARVANI
Principal Secretary to the Government.