The Rajasthan Goods and Services Tax (Third Amendment) Rules, 2019.

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..... e into force on the date of their publication in the Official Gazette. 2. In the Rajasthan Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered per .....

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..... th the words other amount , the following shall be substituted, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest ; d) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 the words, letters, figures and brackets or by availing the benefit of this department s notification No. F. 12(56)FD/Tax/2017-Pt-III- 165, dated the 7th March, 2019 shall be inserted; (ii) in the Explanation,- (A) after the words not be eligible to avail , the word of shall be omitted; (B) after the words opting for the composition scheme , the words, letters, figures and brackets or opting for paying tax by availing the benefit of t .....

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..... e end of the financial year during which such cessation happens. . 4. In the said rules, after FORM GST CMP-07 , the following form shall be inserted, namely Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Year Quarter 1. GSTIN .....

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..... 3. Tax payable (1+2) 4. Interest payable, if any 5. Tax and interest paid 4. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature .....

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