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The Rajasthan Goods And Services Tax (Amendment) Act, 2020

Tax202017 sections

The Rajasthan Goods and Services Tax (Amendment) Act, 2020 modifies the primary state tax framework governing commercial transactions in Rajasthan. It applies to all registered taxpayers, small service providers, e-commerce operators, and businesses operating within the state. The Act expands composition tax options for small businesses earning up to fifty lakh rupees, mandates Aadhaar-based identity verification for business registrations, and grants financial relief by charging late interest only on net cash tax liability rather than gross turnover. Additionally, it streamlines digital payment options for customers, enables cash ledger balance transfers across different tax heads, and establishes legal recognition for the National Appellate Authority for Advance Ruling.

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  1. 1. Short title and commencement
  2. 2. Amendment of section 2, Rajasthan Act No. 9 of 2017
  3. 3. Amendment of section 10, Rajasthan Act No. 9 of 2017
  4. 4. Amendment of section 22, Rajasthan Act No. 9 of 2017
  5. 5. Amendment of section 25, Rajasthan Act No. 9 of 2017
  6. 6. Insertion of new section 31A, Rajasthan Act No. 9 of 2017
  7. 7. Amendment of section 39, Rajasthan Act No. 9 of 2017
  8. 8. Amendment of section 44, Rajasthan Act No. 9 of 2017
  9. 9. Amendment of section 49, Rajasthan Act No. 9 of 2017
  10. 10. Amendment of section 50, Rajasthan Act No. 9 of 2017
  11. 11. Amendment of section 52, Rajasthan Act No. 9 of 2017
  12. 12. Insertion of new section 53A, Rajasthan Act No. 9 of 2017
  13. 13. Amendment of section 54, Rajasthan Act No. 9 of 2017
  14. 14. Amendment of section 95, Rajasthan Act No. 9 of 2017
  15. 15. Addition of new section 101A, Rajasthan Act No. 9 of 2017
  16. 16. Amendment of section 102, Rajasthan Act No. 9 of 2017
  17. 17. Amendment1 | Short title and commencement

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