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The Central Sales Tax (Rajasthan) - Notifications
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Body Notification F.12(54)FD/Tax/2017-46 Dated 26th July 2021

In exercise of the powers conferred by sub-section (3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), the State Government hereby makes the following rules further to amend the Central Sales Tax (Rajasthan) Rules, 1957, namely

1. Short title and commencement.-

(1) These rules may be called the Central Sales Tax (Rajasthan) (Amendment) Rules, 2021,

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

2. Amendment of rule 17. -

The existing proviso to sub-rule (14) of rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957 shall be substituted by the following, namely:- .

"Provided that the Deputy Commissioner (Administration) having jurisdiction, for the reasons to be recorded in writing, in any particular case, may allow the dealer for submission of such application upto a period of two years from the date of generation of such declaration form or upto 31.12.2021 whichever is later. "

By order of the Governor,

(Tina Dabi)

Joint Secretary to Government