In exercise of the powers conferred by Section 168 of the Rajasthan Goods and Services Tax Act, 2017 [Act No. 9 of 2017), in order to ensure uniformity in the implementation of the provisions of the RGST Act across all field formations I, Alok Gupta, Commissioner of State Tax, Rajasthan, hereby empower Additional Commissioner, State Tax, Anti Evasion, Joint Commissioner (Adm.), Anti Evasion and all the Joint Commissioner (Adm.), State Tax to extend the time limit to conclude the inspection proceedings under sub-rule (3) of rule 138B of Rajasthan Goods and Service Tax Rules, 2017, beyond three working days with reasons to be recorded in writing.

(Alok Gupta)

Commissioner of State Tax,