Amendment of section 34, Rajasthan Act No. 9 of 2017

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.”.