Amendment in Notification No. F.12 (46) FD/ Tax/ 2017-Pt-III-05, dated the 23rd April, 2019 - F.12(46)FD/Tax/2017-Pt.V-151 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION dated 30.03.2020 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No.9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in this department's notification No.F.12 (46) FD/ Tax/ 2017-Pt-III-05, dated the 23rd April, 2019, namely:- In the said notification, in paragraph 2, the following proviso shall be inserted, namely: - Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20 [F.12(46)FD/Tax/2017-Pt.V-151]