Amendment in Notification No. F. 12(56)FD/Tax/2017-Pt-IV-172, dated the 29th March, 2019 - F.12 (1)FD/Tax/2021-13 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 02, 2021 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, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in this department s notification No. F. 12(56)FD/Tax/2017-Pt-IV-172, dated the 29th March, 2019, namely:- In the said notification, in the first paragraph,- . (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. [F.12 (1)FD/Tax/2021-13] By Order of the Governor, (Onkar Mal Rajotiya) Joint Secretary to the Government