The Government of Rajasthan on July 19, 2024, notified Rajasthan Goods and Services Tax (Amendment) Rules, 2024 further to amend the Rajasthan Goods and Services Tax Rules, 2017.
The following has been stated: -
•In rule 36, in sub-rule (4), in clause (a), after the words, letters, and figures “FORM GSTR1”, the letters, words, and figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
•In rule 37A, after the words, letters, and figures “FORM GSTR-1”, the letters, words, and figures “, as amended in FORM GSTR-1 A if any,” shall be inserted.
•In rule 40, in sub-rule (1), in clause (e), after the words, letters, and figures “FORM GSTR-1”, the words, letters and figures “and in FORM GSTR-1 A, if any,” shall be inserted.
•In rule 48, in sub-rule (3), after the words, letters, and figures “FORM GSTR-1”, the words, letters, and figures “or in FORM GSTR-1 A, if any” shall be inserted.
The amendments shall be deemed to have been effective from July 10, 2024.
[Notification No. F.12(l)FD/Tax/2024 - 88]
