The Government of Rajasthan on February 20, 2025, issued the Rajasthan Goods and Services Tax (Amendment) Bill, 2025 to further amend the Rajasthan Goods and Services Tax Act, 2017.
The following amendment have been stated:
• In sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the principal Act, after the existing expression “alcoholic liquor for human consumption” and before the existing expression “, on the value”, the expression “and undenatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption” shall be inserted.
• In sub-section (5) of section 10 of the principal Act, after the existing expression “section 73 or section 74” and before the existing expression “shall, mutatis mutandis”, the expression “or section 74A” shall be inserted.
• After the existing section 11 of the principal Act, the following new section shall be inserted, namely:-
“11A. Power not to recover Goods and Services Tax not levied or shortlevied as a result of general practice.- Notwithstanding anything contained in this Act, if the Government is satisfied that-
(a) a practice was, or is, generally prevalent regarding levy of state tax (including non-levy thereof) on any supply of goods or services or both; and
(b) such supplies were, or are, liable to,-
(i) state tax, in cases where according to the said practice, state tax was not, or is not being, levied, or
(ii) a higher amount of state tax than what was, or is being, levied, in accordance with the said practice,
the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the state tax payable on such supplies, or, as the case may be, the state tax in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the state tax was not, or is not being levied, or was, or is being, short-levied, in accordance with the said practice.”.
• In section 21 of the principal Act, after the existing expression “section 73 or section 74” and before the existing expression “, as the case may be,”, the expression “or section 74A” shall be inserted.
• For the existing subsection (3) of section 39 of the principal Act, the following shall be substituted, namely:-
“(3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed: Provided that the said registered person shall furnish a return for every calendar month whether or not any deductions have been made during the said month.”.
• In clause (c) of subsection (8) of section 49 of the principal Act, after the existing expression “section 73 or section 74” and before the existing punctuation mark “.”, the expression “or section 74A” shall be inserted.
• In proviso to subsection (1) of section 50 of the principal Act, after the existing expression “section 73 or section 74” and before the existing expression “in respect of the said period”, the expression “or section 74A” shall be inserted.
• In the Explanation to sub-section (1) of section 104 of the principal Act, after the existing expression “subsections (2) and (10) of section 74” and before the existing punctuation mark “.”, the expression “or sub-sections (2) and (7) of section 74A” shall be inserted
• In section 122 of the principal Act, with effect from the 1st day of October, 2023, in sub-section (1B), for the existing expression “Any electronic commerce operator who-”, the expression “Any electronic commerce operator, who is liable to collect tax at source under section 52-” shall be substituted.
Sections 6, 30, 35 and 37 of this Act shall be deemed to have come into force on and from September 27, 2024 and the remaining sections shall be deemed to have come into force on and from November 01, 2024.
[Bill No.4 of 2025]
