Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2019

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..... sthan Goods and Services Tax Act, 2017 (Act No., 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely;- 1. (1) These rules may be called the Rajasthan Goods and Services Tax (Ninth Amendment) Rules, 2019. (2) Save as otherwise provided, they shall come into f .....

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..... t of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- i. issued, by a registered person who has been found non-existent or not tbhe conducting any business from any place for which registration has been obtained; or ii without receipt of goods or services or both; or (b) the credit of input tax has been availed .....

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..... 2) The .Commissioner, or the officer authorised, by him under sub-rule (1) may, upon being satisfied that, conditions Ten disallowing debit of electronic credit ledger as above, no longer, exist, allow such debit- (3) Such restriction shall cease to have effect after the expiry of a, period of one year from the date of imposing such restriction. . 4. In the said rules, with effect from .....

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