Notification to supersede Notification No. F.12(56)FD/Tax/2017-Pt-II-119 dated 13/10/2017 and to exempt all taxpayers from payment of tax on advances received in case of supply of goods. - F.12(46)FD/Tax/2017-Pt.-II-143 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: November 15, 2017 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) and in supersession of this departments notification No. F.12(56)FD/Tax/2017-Pt-II-119, dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act. [F. No.12(46)FD/Tax/2017-Pt.-II-143] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government