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The Rajasthan Goods and Services Tax (Amendment) Act, 2025

The Rajasthan Goods and Services Tax (Amendment) Act, 2025

Tax20253 of 4 sections available

The Rajasthan Goods and Services Tax (Amendment) Act, 2025 amends the state's principal GST law of 2017 to streamline tax administration, align state regulations with national GST Council decisions, and reduce litigation for taxpayers. It applies to all registered businesses, tax deductors, e-commerce operators, and consumers across Rajasthan. Key changes include establishing a unified tax demand mechanism (Section 74A) for FY 2024-25 onwards, introducing an amnesty scheme waiving interest and penalties for non-fraud demands from FY 2017-18 to 2019-20 (Section 128A), lowering statutory pre-deposit caps for appeals, and clarifying exemptions for specific insurance transactions and extra neutral alcohol.

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  1. 1. संक्षिप्त नाम और प्रारंभ
  2. 37. संदत्त करों या प्रतिलोम इनपट कर प्रत्यय का कोई प्रत्यदाय न किया जाना
  3. 38. निरसन और व्यावृत्तियां

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