Amendment in the departments Notification No.F.17(131)ACCT/GST/2017/2199 dated 29 June 2017 - F. 17(131-Pt-II) ACCT/GST/2017/6086 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, dated: October 21, 2020 In exercise of the powers conferred by the first proviso to rule 46 of the Rajasthan Goods and Services Tax Rules, 2017, I, Abhishek Bhagotia, Chief Commissioner, State Tax, Rajasthan, on the recommendations of the Council, hereby makes the following amendment in this department's notification No. F. 17(131) ACCT/GST/2017/2199, dated the 29th June, 2017, namely:- In the said notification, with effect from the 01 st day of April, 2021, for the Table, the following shall be substituted, namely, - Table Serial Number (1) Aggregate Turnover in the preceding Financial Year (2) Number of Digits of Harmonised System of Nomenclature Code (HSN code) (3) 1. Up to rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . [F. 17(131-Pt-II) ACCT/GST/2017/6086] (Abhishekh Bhagotia) Chief Commissioner of State Tax, Rajasthan, Jaipur