The Government of Rajasthan on September 27, 2024, notified Rajasthan Goods and Services Tax (Second Amendment) Rules, 2024 further to amend the Rajasthan Goods and Services Tax Rules, 2017.
The following has been stated: -
•In rule 39 which is about the Procedure for distribution of input tax credit by Input Service Distributor, – (i) for sub-rule (1), the following sub-rule shall be substituted, namely: ––
(1) An Input Service Distributor shall distribute input tax credit according to the conditions given below.
These rules shall come into force from September 27, 2024.
[Notification No. G.S.R.42]
