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 hereby makes the following rules further to amend the Rajasthan Value Added Tax Rules, 2006, namely:-

1. Short title and commencement.-

(1.) These rules may be called the Rajasthan Value Added Tax (Second Amendment) Rules, 2019.

(2) They shall come into force with immediate effect.

2. Amendment of rule 21. -

In the existing second proviso to sub-rule (1) of rule 21 of the Rajasthan Value Added Tax Rules, 2006, for, the existing expression "31-12-2019", the expression "31-03-2020" shall be substituted.

By order of the Governor,

(ONKAR MAL RAJOTIYA)

Joint Secretary to Government