Preamble

Rajasthan Goods and Services Tax, 2017 (Updated till dated 26.09.2025)

2 Administrat ion 3 4 5 6 3 Levy and Collection of Tax 7 8 9 10 11 4 Time and Value of Supply 12 13 14 15 5 Input Tax Credit 16 17 18 19 20 21 6 Registration 22 23 24 25 26 27 28 29 30 7 Tax Invoice, Credit and Debit Notes 31 31A 32 33 34

8 Accounts and Records 35 36

9 Returns 37 38 39 40 41 42 43 43A 44 45 46 47 10 Payment of Tax 49 49A 49B 50 51 52 53 53A 11 Refunds 54 55 56 57 58

12 Assessment 59 60 61 62 63 64 13 Audit 65 66 14 Inspection, Search, Seizure and Arrest 67 68 69 70 71 72 15 Demands and Recovery 73 74 74A 75 76 77 78 79 80 81 82 83 84 16 Liability to Pay in Certain Cases 85 86 87 88 89 90 91 92 93 94 17 Advance Ruling 95 96 97 98 99 100 101 101A 102 103 104 105 18 Appeals and Revision 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121

19 Offences and Penalties 122 122 A 122 B 123 124 125 126

127 128 128A 129 130 131 132 133 134 135 136 137 138 20 Transitional Provisions 139 140 141 142 21 Miscellaneo us 143 144 145 146 147 148 148A 149 150 151 152 153 154 155 156 157 158 158A 159 160 161 162 163 164 165 166 167

168 168 A 169 170 171 172 173 174 22 Schedule-I 23 Schedule-II 24 ScheduleIII

oS’kk[k 8] 'kqØokj] 'kkds 1938&vizsy 28] 2017; Vaisakha 8, Friday, Saka 1938-April 28, 2017

LAW (LEGISLATIVE DRAFTING) DEPARTMENT (GROUP-II) NOTIFICATION Jaipur, April 28, 2017

No. F. 2 (34) Vidhi/2/2017.-In pursuance of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to authorise the publication in the Rajasthan Gazette of the following translation in the English language of Maal aur Seva Kar Adhiniyam, 2017 (2017 ka Adhiniyam Shankhyank 9) :-

(Authorised English Translation) THE RAJASTHAN GOODS AND SERVICES TAX ACT,2017 (Act No. 9 of 2017)

(Received the assent of the Governor on the 28th day of April 2017)

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto.

Be it enacted by the Rajasthan State Legislature in the Sixty-eighth Year of the Republic of India as follows:-