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The Rajasthan Goods And Services Tax (Second Amendment) Act, 2025

Tax202514 sections

This Act amends the Rajasthan state Goods and Services Tax law, which applies to businesses and individuals registered for GST in Rajasthan, and other suppliers operating within the state. The major changes redefine certain terms like "local fund" and "municipal fund" to clarify administrative responsibilities in local self-government bodies, modify credit and refund provisions in sections 12, 13, and 20, and update reporting requirements in section 38. Additionally, new definitions for "unique identification marking" are added, and provisions are made effective from April 1, 2025, ensuring proper implementation of these changes for compliance and dispute resolution.

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  1. 1. Short title and commencement
  2. 2. Amendment of section 2, Rajasthan Act No. 9 of 2017
  3. 3. Amendment of section 12, Rajasthan Act No. 9 of 2017
  4. 4. Amendment of section 13, Rajasthan Act No. 9 of 2017
  5. 5. Amendment of section 20, Rajasthan Act No. 9 of 2017
  6. 6. Amendment of section 34, Rajasthan Act No. 9 of 2017
  7. 7. Amendment of section 38, Rajasthan Act No. 9 of 2017
  8. 8. Amendment of section 39, Rajasthan Act No. 9 of 2017
  9. 9. Amendment of section 107, Rajasthan Act No. 9 of 2017
  10. 10. Amendment of section 112, Rajasthan Act No. 9 of 2017
  11. 11. Insertion of new section 122B, Rajasthan Act No. 9 of 2017
  12. 12. Insertion of new section 148A, Rajasthan Act No. 9 of 2017
  13. 13. Amendment of Schedule III, Rajasthan Act No. 9 of 2017
  14. 14. No refund of tax collected

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