The Government of Rajasthan on September 20, 2023, notified the Rajasthan Goods and Services Tax (Second Amendment) Rules, 2023 further to amend the Rajasthan Goods and Services Tax Rules, 2017.
The following has been stated: -
•In rule 9 which talks about the Verification of the application and approval, in sub-rule (I), in the proviso, in the longline, the words "in the presence of the said person" shall be omitted.
•In the said rules, in rule 10A for the portion beginning with the words and figure "as soon as may be, but not later than forty-five days" and ending with the words "in order to comply with any other provision" the following shall be substituted, namely:- "within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-l or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal".
•In the said rules, for rule 25, the following rule shall be substituted, namely: - Physical verification of business premises in certain cases.
They shall come into force from August 04, 2023.
The detailed amendments are given in the document attached below.
