section 10
Amendment of section 52, Rajasthan Act No. 9 of 2017.
The Rajasthan Goods And Services Tax (Amendment) Act, 2023Tax202323 sections
Statutory text
In section 52 of the principal Act, after the existing sub-section
- (14) and before the existing Explanation, the following new sub-section shall be inserted, namely:- "(15) The operator shall not be allowed to furnish a statement under sub-section
- (4) after the expiry of a period of three years from the due date of furnishing the said statement: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.".
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