Rajasthan GST Act 2017 (Download PDF Copy Hindi/ English)

Rajasthan Goods and Services Tax (Rajasthan GST) Act 2017 (Download PDF Copy of Notification- Hindi/ English)

Rajasthan GST Act, 2017 has been notified by the State Govt. relating to provisions for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto, under the GST Regime.

Download PDF Copy (Hindi/ English)

Rajasthan GST Act, 2017 (English) Notification dt 28 Apr. 2017

Rajasthan GST Act, 2017 (Hindi) Notification dt 28 Apr. 2017

Chapter-wise/ Section-wise Index of Contents of Rajasthan GST Act, 2017

Chapter/ Section/ Particulars
CHAPTER I – PRELIMINARY
Section 1: Short Title, Extent and Commencement

Section 2: Definitions of Certain Important Terms

CHAPTER II – ADMINISTRATION
Section 3: “Officers under this Act”
Section 4: “Appointment of Officers”
Section 5: “Powers of Officers”
Section 6: “Authorisation of officers of central tax as proper officer in certain circumstances”
CHAPTER III – LEVY AND COLLECTION OF TAX
Section 7: “Scope of Supply”
Section 8: “Tax Liability on Composite and Mixed Supplies”
Section 9: “Levy and Collection” of Tax
Section 10: “Composition Levy”
Section 11: “Power to Grant Exemption from Tax”
CHAPTER IV – TIME AND VALUE OF SUPPLY
Section 12: “Time of Supply of Goods”
Section 13: “Time of Supply of Services”
Section 14: “Change in Rate of Tax in respect of Supply of Goods or Services”
Section 15: “Value of Taxable Supply”
CHAPTER V – INPUT TAX CREDIT
Section 16: “Eligibility and Conditions for taking Input Tax Credit (ITC)”
Section 17: “Apportionment of Credit and Blocked Credits”
Section 18: “Availability of Credit in Special Circumstances”
Section 19: “Taking Input Tax Credit in respect of Inputs and Capital Goods sent for Job Work”
Section 20: “Manner of Distribution of Credit by Input Service Distributor (ISD)”
Section 21: “Manner of Recovery of Credit Distributed in Excess”
CHAPTER VI – REGISTRATION
Section 22: “Persons Liable for Registration”
Section 23: “Persons not Liable for Registration”
Section 24: “Compulsory Registration in Certain Cases”
Section 25: “Procedure for Registration”
Section 26: “Deemed Registration”
Section 27: “Special Provisions relating to Casual Taxable Person and Non-resident Taxable Person”
Section 28: “Amendment of Registration”
Section 29: “Cancellation of Registration”
Section 30: “Revocation of Cancellation of Registration”
CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES
Section 31: “Tax Invoice”
Section 32: “Prohibition of Unauthorised Collection of Tax”
Section 33: “Amount of Tax to be indicated in Tax Invoice and Other Documents”
Section 34: “Credit and Debit Notes”
CHAPTER VIII – ACCOUNTS AND RECORDS
Section 35: “Accounts and Other Records”
Section 36: “Period of Retention of Accounts”
CHAPTER IX – RETURNS
Section 37: “Furnishing Details of Outward Supplies”
Section 38: “Furnishing Details of Inward Supplies”
Section 39: “Furnishing of Returns”
Section 40: “First Return”
Section 41: “Claim of Input Tax Credit and Provisional Acceptance thereof”
Section 42: “Matching, Reversal and Reclaim of Input Tax Credit”
Section 43: “Matching, Reversal and Reclaim of Reduction in Output Tax Liability”
Section 44: “Annual Return”
Section 45: “Final Return”
Section 46: “Notice to Return Defaulters”
Section 47: “Levy of Late Fee”
Section 48: “Goods and Services Tax (GST) Practitioners”
CHAPTER X – PAYMENT OF TAX
Section 49: “Payment of Tax, Interest, Penalty and Other Amounts”
Section 50: “Interest on Delayed Payment of Tax”
Section 51: “Tax Deduction at Source (TDS)”
Section 52: “Tax Collection at Source (TCS)”
Section 53: “Transfer of Input Tax Credit (ITC)”
CHAPTER XI – REFUNDS
Section 54: “Refund of Tax”
Section 55: “Refund in Certain Cases”
Section 56: “Interest on Delayed Refunds”
Section 57: “Consumer Welfare Fund”
Section 58: “Utilisation of Fund”
CHAPTER XII – ASSESSMENT
Section 59: “Self Assessment”
Section 60: “Provisional Assessment”
Section 61: “Scrutiny of Returns”
Section 62: “Assessment of Non-filers of Returns”
Section 63: “Assessment of Unregistered Persons”
Section 64: “Summary Assessment in Certain Special Cases”
CHAPTER XIII – AUDIT
Section 65: “Audit by Tax Authorities”
Section 66: “Special Audit”
CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST
Section 67: “Power of Inspection, Search and Seizure”
Section 68: “Inspection of Goods in Movement”
Section 69: “Power to Arrest”
Section 70: “Power to Summon Persons to give Evidence and Produce Documents”
Section 71: “Access to Business Premises”
Section 72: “Officers to Assist Proper Officers”
CHAPTER XV – DEMANDS AND RECOVERY
Section 73: “Determination of Tax Not Paid, Short Paid, Erroneously Refunded, etc.”
Section 74: “Determination of Tax Not Paid, Short Paid, Erroneously Refunded, etc.”
Section 75: “General Provisions relating to Determination of Tax”
Section 76: “Tax Collected but not paid to Government”
Section 77: “Tax Wrongfully Collected and paid to Central/ State Government”
Section 78: “Initiation of Recovery Proceedings”
Section 79: “Recovery of Tax”
Section 80: “Payment of Tax and Other Amount in Installments”
Section 81: “Transfer of Property to be Void in Certain Cases”
Section 82: “Tax to be First Charge on Property”
Section 83: “Provisional Attachment to Protect Revenue in Certain Cases”
Section 84: “Continuation and Validation of Certain Recovery Proceedings”
CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES
Section 85: “Liability in case of Transfer of Business”
Section 86: “Liability of Agent and Principal”
Section 87: “Liability in case of Amalgamation or Merger of Companies”
Section 88: “Liability in case of Company in Liquidation”
Section 89: “Liability of Directors of Private Company”
Section 90: “Liability of Partners of Firm to Pay Tax”
Section 91: “Liability of Guardians, Trustees, etc.”
Section 92: “Liability of Court of Wards, etc.”
Section 93: “Special Provisions regarding Liability to Pay Tax, Interest or Penalty in Certain Cases”
Section 94: “Liability in Other Cases”
CHAPTER XVII – ADVANCE RULING
Section 95: “Definitions (Advance Ruling)”
Section 96: “Constitution of Authority for Advance Ruling”
Section 97: “Application for Advance Ruling”
Section 98: “Procedure on Receipt of Application for Advance Ruling”
Section 99: “Constitution of Appellate Authority for Advance Ruling”
Section 100: “Appeal to the Appellate Authority for Advance Ruling”
Section 101: “Orders of Appellate Authority for Advance Ruling”
Section 102: “Rectification of Advance Ruling Order”
Section 103: “Applicability of Advance Ruling”
Section 104: “Advance Ruling to be Void in Certain Circumstances”
Section 105: “Powers of Authority and Appellate Authority for Advance Ruling”
Section 106: “Procedure of Authority and Appellate Authority for Advance Ruling”
CHAPTER XVIII – APPEALS AND REVISION
Section 107: “Appeals to Appellate Authority”
Section 108: “Powers of Revisional Authority”
Section 109: “Appellate Tribunal and Benches thereof”
Section 110: “President and Members of Appellate Tribunal, their Qualification, Appointment, Conditions of Service, etc.”
Section 111: “Procedure before Appellate Tribunal”
Section 112: “Appeals to Appellate Tribunal”
Section 113: “Orders of Appellate Tribunal”
Section 114: “Financial and Administrative Powers of State President”
Section 115: “Interest on Refund of Amount Paid for Admission of Appeal”
Section 116: “Appearance by Authorised Representative”
Section 117: “Appeal to High Court”
Section 118: “Appeal to Supreme Court”
Section 119: “Sums Due to be Paid Notwithstanding Appeal, etc.”
Section 120: “Appeal not to be Filed in Certain Cases”
Section 121: “Non Appealable Decisions and Orders”
CHAPTER XIX – OFFENCES AND PENALTIES
Section 122: “Penalty for Certain Offences”
Section 123: “Penalty for Failure to Furnish Information Return”
Section 124: “Fine for Failure to Furnish Statistics”
Section 125: “General Penalty”
Section 126: “General Disciplines related to Penalty”
Section 127: “Power to Impose Penalty in Certain Cases”
Section 128: “Power to Waive Penalty or Fee or Both”
Section 129: “Detention, Seizure and Release of Goods and Conveyances in Transit”
Section 130: “Confiscation of Goods or Conveyances and Levy of Penalty”
Section 131: “Confiscation or Penalty not to Interfere with Other Punishments”
Section 132: “Punishment for Certain Offences”
Section 133: “Liability of Officers and Certain Other Persons”
Section 134: “Cognizance of Offences”
Section 135: “Presumption of Culpable Mental State”
Section 136: “Relevancy of Statements under Certain Circumstances”
Section 137: “Offences by Companies”
Section 138: “Compounding of Offences”
CHAPTER XX – TRANSITIONAL PROVISIONS
Section 139: “Migration of Existing Taxpayers”
Section 140: “Transitional Arrangements for Input Tax Credit (ITC)”
Section 141: “Transitional Provisions relating to Job Work”
Section 142: “Miscellaneous Transitional Provisions”
CHAPTER XXI – MISCELLANEOUS
Section 143: “Job Work Procedure”
Section 144: “Presumption as to Documents in Certain Cases”
Section 145: “Admissibility of Micro Films, Facsimile Copies of Documents and Computer Printouts as Documents and as Evidence”
Section 146: “Common Portal”
Section 147: “Deemed Exports”
Section 148: “Special Procedure for Certain Processes”
Section 149: “Goods and Services Tax Compliance Rating”
Section 150: “Obligation to Furnish Information Return”
Section 151: “Power to Collect Statistics”
Section 152: “Bar on Disclosure of Information”
Section 153: “Taking Assistance from an Expert”
Section 154: “Power to take Samples”
Section 155: “Burden of Proof”
Section 156: “Persons Deemed to be Public Servants”
Section 157: “Protection of Action taken under this Act”
Section 158: “Disclosure of Information by a Public Servant”
Section 159: “Publication of Information in respect of Persons in Certain Cases”
Section 160: “Assessment Proceedings, etc. not to be Invalid on Certain Grounds”
Section 161: “Rectification of Errors Apparent on the Face of Record”
Section 162: “Bar on Jurisdiction of Civil Courts”
Section 163: “Levy of Fee”
Section 164: “Power of Government to Make Rules”
Section 165: “Power of Government to Make Regulations”
Section 166: “Laying of Rules, Regulations and Notifications”
Section 167: “Delegation of Powers”
Section 168: “Power to issue Instructions or Directions”
Section 169: “Service of Notice in Certain Circumstances”
Section 170: “Rounding off of Tax, etc.”
Section 171: “Anti-profiteering Measure”
Section 172: “Removal of Difficulties”
Section 173: “Amendment of Certain Acts”
Section 174: “Repeal and Saving”
First Schedule (I): Activities to be treated as Supply even if made Without Consideration
Second Schedule (II): Activities to be treated as Supply of Goods or Services
Third Schedule (III): Activities/ Transactions which shall not be treated as Supply of Goods or Services

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