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TMI BlogRajasthan Goods and Services Tax (Amendment) Act, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... t shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2, Rajasthan Act No. 9 of 2017.- In section 2 of the Rajasthan Goods and Services Tax Act, 2017 hereinafter referred to as the principal Act, (a) in clause (4), for the existing expression the Appellate Authority and the Appellate Tribunal , the expression the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 shall be substituted; (b) in clause (16), for the existing expression Central Board of Excise and Customs , the expression Central Board of Indirect Taxes and Customs shall be substituted; (c) for the existing sub-clause (h) of clause (17), the following sub-clause shall be substituted, namely:- (h) activities of a race club including by way of totalisator or a licence to book maker or activities of a licensed book maker in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as if he is the person liable for paying the tax in relation to such supply of goods or services or both. . 5. Amendment of section 10, Rajasthan Act No. 9 of 2017.- In section 10 of the principal Act,- (a) in sub-section (1) - (i) for the existing expression in lieu of the tax payable by him, an amount calculated at such rate , the expression in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate shall be substituted; (ii) in proviso, for the existing expression one crore rupees , the expression one crore and fifty lakh rupees and for the existing punctuation mark . appearing at the end, the punctuation mark : shall be substituted; and (iii) after the proviso so amended, the following proviso shall be added, namely: Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ; and (b) in sub-section (2), for the existing clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essels and aircraft except when they are used (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 52 shall be inserted. 13. Amendment of section 25, Rajasthan Act No. 9 of 2017.- In section 25 of the principal Act, (a) in proviso to sub-section (1), for the existing punctuation mark . appearing at the end, the punctuation mark : shall be substituted and after the proviso so amended, the following proviso shall be added, namely: Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State. ; and (b) for the existing proviso to sub-section (2), the following proviso shall be substituted, namely: Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed. . 14. Amendment of section 29, Rajasthan Act No. 9 of 2017.- In section 29 of the principal Act, (a) in heading, after the existing word Cancellation and before the word of , the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, (a) in sub-section (1), (i) for the existing expression in such form and manner as may be prescribed , the expression in such form, manner and within such time as may be prescribed shall be substituted; (ii) the existing expression on or before the twentieth day of the month succeeding such calendar month or part thereof shall be deleted; and (iii) for the existing punctuation mark . appearing at the end, the punctuation mark : shall be substituted and after the sub-section (1) so amended, the following proviso shall be added, namely:- Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; (b) in sub-section (7), for the existing punctuation mark . appearing at the end, the punctuation mark : shall be substituted and after the sub-section (7) so amended, the following proviso shall be added, namely:- Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,- (i) within six months of taking registration; (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed. . 19. Amendment of section 48, Rajasthan Act No. 9 of 2017.- In sub-section (2) of section 48 of the principal Act, after the existing expression section 45 and before the existing expression in such manner , the expression and to perform such other functions shall be inserted. 20. Amendment of section 49, Rajasthan Act No. 9 of 2017.- In sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 9 of 2017.- In section 54 of the principal Act,- (a) in clause (a) of sub-section (8), for the existing expressions on zero-rated supplies and such zero-rated supplies , the expressions on export and such exports shall respectively be substituted; and (b) in clause (2) of the Explanation, (i) in item (i) of sub-clause (c), after the existing expression foreign exchange and before the existing expression , where the supply , the expression or in Indian rupees wherever permitted by the Reserve Bank of India shall be inserted; and (ii) for existing sub-clause (e), the following shall be substituted, namely: (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises; . 24. Amendment of section 79, Rajasthan Act No. 9 of 2017.- In section 79 of the principal Act, after the existing sub-section (4), the following explanation shall be added, namely:- Explanation. For the purposes of this section, the word person shall include distinct persons as referred to in sub-section (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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