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TMI BlogRajasthan Goods and Services Tax (Ninth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... o force with immediate effect, 2. Amendment of rule 3.- The existing sub-rule (3A) of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as said rules, shall be substituted by the following, namely: (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the following proviso shall be added, namely:- Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10 . 6. Amendment of Form GST CMP-02.- In Form GST CMP-02, appended to the said rules, for the existing expression See rule 3 (2) the expression See rule 3 (3) and 3(3A) shall be substituted. 7. Amendment of Form GSTR-1.- The existing serial number 6 and entries thereto includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Amendment of Form GSTR-1A.- The existing serial number 4 and entries thereto including its table shall be substituted by the following, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable Value Tax Amount 1 2 3 4 5 6 7 8 4A. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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