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, 2020.

(2) They shall be deemed to have come into force with effect from 30.06.2020.

2. Amendment of rule 21.-

In sub-rule (1) of rule 21 of the Rajasthan Value Added Tax Rules, 2006, -

(i) in second proviso, for the existing expression "30-06-2020", the expression "30-09-2020" shall be substituted, and

(ii) in third proviso, for the existing expression "30-06-2020", the expression "30-09-2020" shall be substituted.

By order of the Governor,

(Nishant Jain)

Joint Secretary to the Government