section 21
Amendment of section 132, Rajasthan Act No. 9 of 2017.
The Rajasthan Goods And Services Tax (Amendment) Act, 2023Tax202323 sections
Statutory text
In sub-section
- (1) of section 132 of the principal Act,-
- (a) the existing clauses (g),
- (j) and
- (k) shall be deleted;
- (b) in clause (l), for the existing expression "clauses
- (a) to (k)", the expression "clauses
- (a) to
- (f) and clauses
- (h) and (i)" shall be substituted;
- (c) in clause (iii), for the existing expression "any other offence", the expression "an offence specified in clause (b)" shall be substituted; and
- (d) in clause (iv), the existing expression "or clause
- (g) or clause (j)" shall be deleted.
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