Bare Act
The Rajasthan Goods And Services Tax (Amendment) Act, 2021
The Rajasthan Goods and Services Tax (Amendment) Act, 2021 modifies Rajasthan's primary Goods and Services Tax statutory framework to simplify tax administration and sharpen enforcement measures. It applies to all registered taxpayers, business owners, transporters, and tax authorities operating within Rajasthan. The Act removes the requirement for businesses to obtain mandatory audit reports from chartered accountants for annual returns, replacing them with self-certified reconciliation statements. Simultaneously, it strengthens recovery mechanisms by defining unpaid reported sales as direct self-assessed tax, expanding provisional property attachment powers, increasing penalties for transit tax violations, and imposing strict timelines on tax officers detaining goods.
- 1. Short title and commencement.
- 4. Amendment of section 35, Rajasthan Act No. 9 of 2017.
- 5. Amendment of section 44, Rajasthan Act No. 9 of 2017.
- 7. Amendment of section 74, Rajasthan Act No. 9 of 2017.
- 8. Amendment of section 75, Rajasthan Act No. 9 of 2017.
- 9. Amendment of section 83, Rajasthan Act No. 9 of 2017.
- 10. Amendment of section 107, Rajasthan Act No. 9 of 2017.
- 11. Amendment of section 129, Rajasthan Act No. 9 of 2017.
- 12. Amendment of section 130, Rajasthan Act No. 9 of 2017.
- 13. Substitution of section 151, Rajasthan Act No. 9 of 2017.
- 14. Amendment of section 152, Rajasthan Act No. 9 of 2017.
- 15. Amendment of Schedule II, Rajasthan Act No. 9 of 2017.
PDF: pending for this language.