9911796707
TMI BlogRajasthan Goods and Services Tax (Tenth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Short Title and commencement, - (1) These rules may be called the Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2020. (2) Save as otherwise provided, they shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whichever is earlier. 3. In the said rules, in rule 9, with effect from 21 st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely :- Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application. ; (iii) in sub-rule (4), for the word, shall , the word may shall be substituted; (iv) for sub-rule (5). the following sub-rule shall be substituted, namely; - (5) If the proper officer fails to take any action, - & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. . 4, In the said rules, in rule 25, with effect from 21 st August, 2020, after the words failure of Aadhaar authentication , the words or due to not opting for Aadhaar authentication shall be inserted. [F. 12(46) FD/Tax/2017-III-217] By Order of the Governor, (NI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
