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

1. (1) This Act may be called the Rajasthan Goods and Services Tax (Second Amendment) Act, 2025.
2. (2) Section 2(i) and section 5 shall be deemed to have been effective from 1st day of April, 2025.
3. (3) Save as otherwise provided, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

In section 2 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the principal Act,-

1. (i) in clause (61), after the existing expression “section 9” and before the existing punctuation mark “,”, the expression “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (Central Act No. 13 of 2017)” shall be inserted with effect from the 1st day of April, 2025;
2. (ii) in clause (69),-

1. (a) in sub-clause (c), after the existing expression “management of a municipal” and before the existing expression “or local fund”, the expression “fund” shall be inserted;
2. (b) after the existing sub-clause (c) and before the existing sub-clause (d), the following new Explanation shall be inserted, namely:- “Explanation.- For the purposes of this sub-clause-
3. (a) “local fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;
4. (b) “municipal fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;”; and
   • (iii) after the existing clause (116) and before the existing clause (117), the following new clause shall be inserted, namely:- “(116A) “unique identification marking” means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;”.

The existing sub-section (4) of section 12 of the principal Act, shall be deleted.

The existing sub-section (4) of section 13 of the principal Act, shall be deleted.

In section 20 of the principal Act, with effect from the 1st day of April, 2025,-

1. (i) in sub-section (1), after the existing expression “section 9” and before the existing punctuation mark “,”, the expression “of this Act or under subsection (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (Central Act No. 13 of 2017)” shall be inserted;
2. (ii) in sub-section (2), after the existing expression “section 9” and before the existing expression “paid by a distinct person”, the expression “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (Central Act No. 13 of 2017),” shall be inserted.

The existing proviso to sub-section (2) of section 34 of the principal Act, shall be substituted, namely:- “Provided that no reduction in output tax liability of the supplier shall be permitted, if the-

1. (i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or
2. (ii) incidence of tax on such supply has been passed on to any other person, in other cases.”.

In section 38 of the principal Act,-

1. (i) in sub-section (1), for the existing expression “an autogenerated statement”, the expression “a statement” shall be substituted;
2. (ii) in sub-section (2),-

1. (a) for the existing expression “auto-generated statement under”, the expression “statement referred in” shall be substituted;
2. (b) in clause (a), the existing word “and” shall be deleted;
3. (c) in clause (b), after the existing expression “by the recipient,” and before the existing expression “on account of”, the word “including” shall be inserted;
4. (d) after clause (b) so amended, the following new clause shall be added, namely:- “(c) such other details as may be prescribed.”.

In sub-section (1) of section 39 of the principal Act, for the existing expression “and within such time”, the expression “within such time, and subject to such conditions and restrictions” shall be substituted.

The existing proviso to sub-section (6) of section 107 of the principal Act, shall be substituted, namely:- “Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.”.

In sub-section (8) of section 112 of the principal Act, for the existing punctuation mark “.” appearing at the end, the punctuation mark “:” shall be substituted and after sub-section (8) so amended, the following new proviso shall be added, namely:- “Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.”.

After the existing section 122A and before the existing section 123 of the principal Act, the following new section shall be inserted, namely:- “122B. Penalty for failure to comply with track and trace mechanism.- Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.”

After the existing section 148 and before the existing section 149 of the principal Act, the following new section shall be inserted, namely:- “148A. Track and trace mechanism for certain goods.- (1) The Government may, on the recommendations of the Council, by notification, specify,-

1. (a) the goods;
2. (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply.

1. (2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),-
   • (a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and
   • (b) prescribe the unique identification marking for such goods, including the information to be recorded therein.
2. (3) The persons referred to in sub-section (1), shall,-
   • (a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner;
   • (b) furnish such information and details within such time and maintain such records or documents, in such form and manner;
   • (c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner;
   • (d) pay such amount in relation to the system referred to in sub-section (2), as may be prescribed.”

In Schedule III to the principal Act,-

1. (i) in paragraph 8, after the existing clause (a) and before the existing clause (b), the following new clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:- “(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;”;
2. (ii) in Explanation 2, after the existing expression “For the purposes of” and before the existing expression “paragraph 8”, the expression “clause (a) of” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017;
3. (iii) after Explanation 2 so amended, the following new Explanation 3 shall be inserted and shall be deemed to have been added with effect from the 1st day of July, 2017, namely:- “Explanation 3.- For the purposes of clause (aa) of paragraph 8, the expressions “Special Economic Zone”, “Free Trade Warehousing Zone” and “Domestic Tariff Area” shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005).”

No refund shall be made of all such tax which has been collected, but which would not have been so collected, had section 13 been in force at all material times.