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THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 Notifications
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THE RAJASTHAN GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022

AN

ACT

further to amend the Rajasthan Goods and Services Tax Act, 2017.

Be it enacted by the Rajasthan State Legislature in the Seventy-third Year of the Republic of India, as follows:-

1. Short title and commencement.-

(1) This Act may be called the Rajasthan Goods and Services Tax (Amendment) Act, 2022.

(2) Save as otherwise provided, the provisions of this Act 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 Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

2. Amendment of section 16, Rajathan Act No. 9 of 2017.-

In section 16 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to the principal Act,-

(i) in sub-section (2),-

(a) after the existing clause (b) and its Explanation and before the existing clause (c), the following new clause shall be inserted, namely:-

"(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section 38 has not been restricted;"; and

(b) in clause (c), the existing expression "or section 43A" shall be deleted; and

(ii) in sub-section (4), for the existing expression "due date of furnishing of the return under section 39 for the month of September", the expression "thirtieth day of November" shall be substituted.

3. Amendment of section 29, Rajathan Act No. 9 of 2017.-

In sub-section (2) of section 29 of the principal Act,-

(i) in clause (b), for the existing expression "returns for three consecutive tax periods", the expression "the return for a financial year beyond three months from the due date of furnishing the said return" shall be substituted; and

(ii) in clause (c), for the existing expression "a continuous period of six months", the expression "such continuous tax period as may be prescribed" shall be substituted.

4. Amendment of section 34, Rajathan Act No. 9 of 2017.-

In section 34 of the principal Act, in sub-section (2), for the existing expression "September", the expression "the thirtieth day of November" shall be substituted.

5. Amendment of section 37, Rajathan Act No. 9 of 2017.-

In section 37 of the Principal Act,-

(i) in sub-section (1),-

(a) after the existing expression "shall furnish, electronically," and before the existing expression "in such form", the expression "subject to such conditions and restrictions and"shall be inserted;

(b) for the existing expression "shall be communicated to the recipient of the said supplies with in such time and in such manner as may be prescribed", the expression "shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies" shall be substituted;

(c) the existing first proviso shall be deleted;

(d) in the second proviso, for the existing expression "Provided further that", the expression "Provided that" shall be substituted;

(e) in the third proviso, for existing expression "Provided also that", the expression "Provided further that" shall be substituted;

(ii) the existing sub-section (2) shall be deleted;

(iii) in sub-section (3),-

(a) the existing expression "and which have remained unmatched under section 42 or section 43" shall be deleted; and

(b) in first proviso, for existing expression "furnishing of the return under section 39 for the month of September", the expression "the thirtieth day of November" shall be substituted; and

(iv) after sub-section (3) so amended, the following new sub-section shall be inserted, namely:-

"(4) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him:

Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies under sub-section (1), even if he has not furnished the details of outward supplies for one or more previous tax periods.".

6. Amendment of section 38, Rajathan Act No. 9 of 2017.-

For the existing section 38 of the principal Act, the following shall be substituted, namely:-

"38. Communication of details of inward supplies and input tax credit.-

(1) The details of outward supplies furnished by the registered persons under sub-section (1) of section 37 and of such other supplies as may be prescribed, and an auto-generated statement containing the details of input tax credit shall be made available electronically to the recipients of such supplies in such form and manner, within such time, and subject to such conditions and restrictions as may be prescribed.

(2) The auto-generated statement under sub-section (1) shall consist of -

    (a) details of inward supplies in respect of which credit of input tax may be available to the recipient; and

    (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,-

      (i) by any registered person within such period of taking registration as may be prescribed; or

      (ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed; or

      (iii) by any registered person, the output tax payable by whom in accordance with the statement of outward supplies furnished by him under the said sub-section during such period, as may be prescribed, exceeds the output tax paid by him during the said period by such limit as may be prescribed; or

      (iv) by any registered person who, during such period as may be prescribed, has availed credit of input tax of an amount that exceeds the credit that can be availed by him in accordance with clause (a), by such limit as may be prescribed; or

      (v) by any registered person, who has defaulted in discharging his tax liability in accordance with the provisions of sub-section (12) of section 49 subject to such conditions and restrictions as may be prescribed; or

      (vi) by such other class of persons as may be prescribed.".

7. Amendment of section 39, Rajathan Act No. 9 of 2017.-

In section 39 of the principal Act,-

(i) in sub-section (5), for the existing expression "twenty days", the expression "thirteen days" shall be substituted;

(ii) in sub-section (7), for the existing first proviso, the following shall be substituted, namely:-

"Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, in such form and manner, and within such time, as may be prescribed,-

    (i) an amount equal to the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month; or

    (ii) in lieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed.";

(iii) in sub-section (9),-

(a) for the existing expression "Subject to the provisions of sections 37and 38, if", the word "Where" shall be substituted;

(b) in proviso, for the existing expression "the due date for furnishing of return for the month of September or second quarter", the expression "the thirtieth day of November" shall be substituted;

(iv) in sub-section (10), for the existing expression "has not been furnished by him.", the following shall be substituted, namely:-

"or the details of outward supplies under sub-section (1) of section 37 for the said tax period has not been furnished by him:

Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return, even if he has not furnished the returns for one or more previous tax periods or has not furnished the details of outward supplies under sub-section (1) of section 37 for the said tax period.".

8. Amendment of section 41, Rajathan Act No. 9 of 2017.-

For the existing section 41 of the principal Act, the following shall be substituted, namely:-

"41.Availment of input tax credit.-

(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to avail the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited to his electronic credit ledger.

(2) The credit of input tax availed by a registered person under sub-section (1) in respect of such supplies of goods or services or both, the tax payable whereon has not been paid by the supplier, shall be reversed along with applicable interest, by the said person in such manner as may be prescribed:

Provided that where the said supplier makes payment of the tax payable in respect of the aforesaid supplies, the said registered person may re-avail the amount of credit reversed by him in such manner as may be prescribed.".

9. Deletion of sections 42, 43 and 43A, Rajathan Act No. 9 of 2017.-

The existing sections 42, 43 and 43A of the principal Act shall be deleted.

10. Amendment of section 47, Rajathan Act No. 9 of 2017.-

In sub-section (1) of section 47 of the principal Act,-

(i) the existing expression "or inward" shall be deleted;

(ii) the existing expression "or section 38" shall be deleted; and

(iii) after the existing expression "section 39 or section 45" and before the existing expression "by the due date", the expression "or section 52" shall be inserted.

11. Amendment of section 48, Rajathan Act No. 9 of 2017.-

In sub-section (2) of section 48 of the principal Act, the existing expression ",the details of inward supplies under section 38" shall be deleted.

12. Amendment of section 49, Rajathan Act No. 9 of 2017.-

In section 49 of the principal Act,-

(i) in sub-section (2), the existing expression "or section 43A" shall be deleted;

(ii) in sub-section (4), after the existing expression "subject to such conditions" and before the existing expression "and within such time", the expression "and restrictions" shall be inserted; and

(iii) after the existing sub-section (11), the following new sub-section shall be added, namely:-

"(12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act or under the Integrated Goods and Services Tax Act, 2017 which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed. ".

13. Amendment of section 50, Rajathan Act No. 9 of 2017.-

For the existing sub-section (3) of section 50 of the principal Act, the following shall be substituted and shall be deemed to have substituted with effect from the 1st day of July 2017, namely :-

"(3) Where the input tax credit has been wrongly availed and utilized, the registered person shall pay interest on such input tax credit wrongly availed and utilized, at such rate not exceeding twenty-four per cent, as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be prescribed".

14. Amendment of section 52, Rajathan Act No. 9 of 2017.-

In proviso to sub-section (6) of section 52 of the principal Act, for the existing expression "due date for furnishing of statement for the month of September", the expression "thirtieth day of November" shall be substituted.

15. Amendment of section 54, Rajathan Act No. 9 of 2017.-

In section 54 of the principal Act,-

(i) in proviso to sub-section (1), for the existing expression "the return furnished under section 39 in such", the expression "such form and" shall be substituted;

(ii) in sub-section (2), for the existing expression "six months", the expression "two years" shall be substituted;

(iii) in sub-section (10), the existing expression "under subsection (3)" shall be deleted; and

(iv) after the existing sub-clause (b) and before the existing sub-clause (c) of clause (2) of Explanation after sub-section (14), the following new sub-clause shall be inserted, namely:-

"(ba) in case of zero rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies;".

16. Amendment of notification issued under section 146 of the Rajasthan Goods and Services Tax Act read with section 20 of Integrated Goods and Services Tax Act, retrospectively.-

(1) The notification of the Government of Rajasthan Department of Finance, No.F.12(46)FD/Tax/2017-Pt.-IV-163 dated the 23rd January, 2018, issued by the State Government on the recommendations of the Council, under section 146 of the Rajasthan Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the First Schedule, on and from the date specified in column (3) of that Schedule.

(2) For the purpose of sub-section (1), the State Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the State Government had the power to amend the said notification under section 146 of the Rajasthan Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, retrospectively, at all material times.

17. Amendment of notification issued under subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Rajasthan Goods and Services Tax Act, retrospectively.-

(1) The notification of the Government of Rajasthan, Department of Finance,No.F.12(56)FD/Tax/2017-Pt-I-39 dated the 29th June, 2017, issued by the State Government on the recommendations of the Council, under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Rajasthan Goods and Services Tax Act, 2017, shall stand amended and shall be deemed to have been amended retrospectively, in the manner specified in column (2) of the Second Schedule, on and from the date specified in column (3) of that Schedule.

(2) For the purpose of sub-section (1), the State Government shall have and shall be deemed to have the power to amend the notification referred to in the said sub-section with retrospective effect as if the State Government had the power to amend the said notification under sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Rajasthan Goods and Services Tax Act, 2017, retrospectively, at all material times.

18. Retrospective exemption from, or levy or collection of State Tax in certain cases.-

(1) Notwithstanding anything contained in the notification of the Government of Rajasthan, Department of Finance,No.F.12(56)FD/Tax/2017-Pt-I-40 dated the 29th June, 2017 issued by the State Government on the recommendations of the Council, in exercise of the powers under sub-section (l) of section 9 of the Rajasthan Goods and Services Tax Act, 2017, no State tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive).

(2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had subsection (1) been in force at all material times.

19. Retrospective effect to notification issued under subsection (2) of section 7 of the Rajasthan Goods and Services Tax Act.-

(1) Subject to the provisions of sub-section (2), the notification of the Government of Rajasthan, Department of Finance, No. F.12(46)FD/Tax/2017-Pt-IV-72 dated the 30th September, 2019 issued by the State Government, on the recommendations of the Council, in exercise of the powers under sub-section (2) of section 7 of the Rajasthan Goods and Services Tax Act, 2017,shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017.

(2) No refund shall be made of all such State tax which has been collected, but which would not have been so collected, had the notification referred to in sub-section (1) been in force at all material times.

THE FIRST SCHEDULE

[See section 16 (1) ]

Notification number and Date Amendment Date of effect of amendment
(1) (2) (3)
F.12(46)FD/Tax/2017- Pt.-IV-163 dated the 23rd January, 2018  In the said notification, in paragraph 1,for the words "furnishing of returns and computation and settlement of integrated tax", the following shall be substituted, namely: -

"furnishing of returns and computation and settlement of integrated tax and save as otherwise provided in the notification number F.12(46)FD/Tax/2017-Pt-V-104, dated the 20th December, 2019, all functions provided under the Rajasthan Goods and Services Tax Rules,2017.".

22nd June,2017.

THE SECOND SCHEDULE

[See section17(1)]

Notification number and Date Amendment Date of effect of amendment
(1) (2) (3)
F.12(56)FD/Tax/2017- Pt-I-39 dated the 29th June, 2017

In the said notification, in the Table, against serial number 2, in column (3),for the figure "24", the figure "18"shall be substituted. 1st July,2017.