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The Rajasthan Goods And Services Tax (Amendment) Act, 2023

The Rajasthan Goods And Services Tax (Amendment) Act, 2023

Tax202323 sections

This Act amends the Rajasthan Goods and Services Tax law to improve administrative efficiency and provide clarity for taxpayers. It modifies rules regarding eligibility for tax registration exemptions, the cancellation of tax registrations, and the filing of annual returns, extending the filing period to three years where possible. Additionally, it clarifies the scope of tax exemptions related to corporate social responsibility expenses. These changes aim to balance strict compliance with necessary flexibility for businesses operating in Rajasthan.

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  1. 1. Short title and commencement.
  2. 2. Amendment of section 10, Rajasthan Act No. 9 of 2017.
  3. 3. Amendment of section 16, Rajasthan Act No. 9 of 2017.
  4. 4. Amendment of section 17, Rajasthan Act No. 9 of 2017.
  5. 5. Amendment of section 23, Rajasthan Act No. 9 of 2017.
  6. 6. Amendment of section 30, Rajasthan Act No. 9 of 2017.
  7. 7. Amendment of section 37, Rajasthan Act No. 9 of 2017.
  8. 8. Amendment of section 39, Rajasthan Act No. 9 of 2017.
  9. 9. Amendment of section 44, Rajasthan Act No. 9 of 2017.
  10. 10. Amendment of section 52, Rajasthan Act No. 9 of 2017.
  11. 11. Amendment of section 54, Rajasthan Act No. 9 of 2017.
  12. 12. Amendment of section 56 , Rajasthan Act No. 9 of 2017.
  13. 13. Amendment of section 62, Rajasthan Act No. 9 of 2017.
  14. 14. Substitution of section 109, Rajasthan Act No. 9 of 2017.
  15. 15. Deletion of section 110, Rajasthan Act No. 9 of 2017.
  16. 17. Amendment of section 117, Rajasthan Act No. 9 of 2017.
  17. 18. Amendment of section 118, Rajasthan Act No. 9 of 2017.
  18. 19. Amendment of section 119, Rajasthan Act No. 9 of 2017.
  19. 20. Amendment of section 122, Rajasthan Act No. 9 of 2017.
  20. 21. Amendment of section 132, Rajasthan Act No. 9 of 2017.
  21. 22. Amendment of section 138, Rajasthan Act No. 9 of 2017.
  22. 23. Insertion of new section 158A, Rajasthan Act No. 9 of 2017.
  23. 24. Retrospective exemption to certain activities and transaction in Schedule III to the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017).

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