section 8
Amendment of section 75, Rajasthan Act No. 9 of 2017.
The Rajasthan Goods And Services Tax (Amendment) Act, 2021Tax202112 sections
Statutory text
In sub-section
- (12) of section 75 of the principal Act, the following new Explanation shall be added, namely:— “Explanation.— For the purposes of this sub-section, the expression “self-assessed tax” shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39”.
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