section 7
Amendment of section 38, Rajasthan Act No. 9 of 2017
The Rajasthan Goods And Services Tax (Second Amendment) Act, 2025Tax202514 sections
Statutory text
In section 38 of the principal Act,-
- (i) in sub-section (1), for the existing expression “an autogenerated statement”, the expression “a statement” shall be substituted;
- (ii) in sub-section (2),-
- (a) for the existing expression “auto-generated statement under”, the expression “statement referred in” shall be substituted;
- (b) in clause (a), the existing word “and” shall be deleted;
- (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;
- (d) after clause (b) so amended, the following new clause shall be added, namely:- “(c) such other details as may be prescribed.”.
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