The Government of Rajasthan on December 16, 2024, issued the Rajasthan Goods and Services Tax (Third Amendment) Rules, 2024, to further amend the Rajasthan Goods and Services Tax Rules, 2017.
The following amendments have been stated namely: -
• In rule 36 (3) - Documentary requirements and conditions for claiming input tax credit, after the words “suppression of facts”, the words and figures “under section 74” shall be inserted.
• It has introduced new forms:
o FORM GST SPL-01 and FORM GST SPL -02 - Application for waiver of interest or penalty or both under section 128A.
o FORM GST SPL -03 - Notice in response to an application filed under Section 128A.
o FORM GST SPL-04 - Reply to notice issued under rule 164(8).
o FORM GST SPL -05 and FORM GST SPL -06 - Order for conclusion of proceedings as per section 128A.
o FORM GST SPL -07 - Order for Rejection of Application submitted under section 128A.
o FORM GST SPL -08 - Undertaking submitted under rule 164(15)(b)(ii).
• The amendments made in rules 46, 47, 66, 88B, 88D, 96B, 121, 142, 163, FORM GST APL-01, FORM GST APL-05, FORM GST DRC-01A, and FORM SBY-06, shall come into effect from November 01, 2024.
• It states that except for the above rules, this shall come into force from October 30, 2024.
Detailed notification is attached below.
[Notification no. - F.12( I)FDITax/2024-1 06]
