The Rajasthan Goods And Services Tax (Second Amendment) Act, 2020
The Rajasthan Goods And Services Tax (Second Amendment) Act, 2020
Tax20203 sections
This legislation empowers the Rajasthan government to extend specific deadlines for Goods and Services Tax compliance when individuals or businesses cannot meet requirements due to unexpected natural disasters like floods, earthquakes, or epidemics. It effectively introduces 'force majeure' provisions into the tax law, ensuring that such events do not invalidate otherwise valid actions. By formally replacing a previous 2020 Ordinance, it solidifies these emergency flexibilities into permanent tax regulations, providing essential protection and relief to taxpayers facing unforeseen circumstances so they can focus on recovery.
PDF: pending for this language.