Amendment of section 20, Rajasthan Act No. 9 of 2017

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.