In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendment in this department's notification number F. 12(29) FD/Tax/2021-269 dated 24.02.2021, as amended, with immediate effect, namely:-

AMENDMENT

In the said notification,-

1. Amendment of Clause 3.-

In clause 3, the existing Table under the definition (1) shall be substituted by following namely,- .

Table

2. Amendment of Clause 5.-

In clause 5, the existing sub-clause (iii) and the expression thereof shall be substituted by the following namely,-

"(iii) No refund of excess payment already made shall be allowed due to rebate of tax and/or waiver under this Scheme. However, if any refund becomes due as a consequence of an amendment in sub-clause (1) of clause 3 of this Scheme, the same shall duly be allowed."

By Order of the Governor,

(Tina Dabi)

Joint Secretary to the Government.