Rajasthan GST Act 2017: Chapter-wise/ Section-wise Index (Download PDF Copy Hindi/ English)

Rajasthan Goods and Services Tax (Rajasthan GST) Act 2017: Chapter-wise/ Section-wise Index (Download PDF Copy of Notification- Hindi/ English)

Rajasthan Govt. has notified, on 28 Apr. 2017, the Rajasthan GST Act, 2017 relating to provisions for levy and collection of tax on intra-State supply of goods and services and related matters, under the GST Regime. Download PDF Copy (Hindi/ English) or view Chapter-wise/ Section-wise Index of the Rajasthan GST Act, 2017, as under:

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: Rajasthan GST Act, 2017

Chapter/ Section/ Particulars
CHAPTER I – PRELIMINARY
Section 1: Short Title, Extent and Commencement
Section 2: Definitions of Certain Important Terms (Refer list at bottom)
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

Definitions of Important Terms: Section 2 Rajasthan GST Act

Section / Description
Section 2(1): Meaning of “Actionable Claims”
Section 2(2): Meaning of “address of delivery”
Section 2(3): Meaning of “address on record”
Section 2(4): Meaning of “adjudicating authority”
Section 2(5): Meaning of “agent”
Section 2(6): Meaning of “aggregate turnover”
Section 2(7): Meaning of “agriculturist”
Section 2(8): Meaning of “Appellate Authority”
Section 2(9): Meaning of “Appellate Tribunal”
Section 2(10): Meaning of “appointed day”
Section 2(11): Meaning of “assessment”
Section 2(12): Meaning of “associated enterprises”
Section 2(13): Meaning of “audit”
Section 2(14): Meaning of “authorised bank”
Section 2(15): Meaning of “authorised representative”
Section 2(16): Meaning of “Board”
Section 2(17): Meaning of “business”
Section 2(18): Meaning of “business vertical”
Section 2(19): Meaning of “capital goods”
Section 2(20): Meaning of “casual taxable person”
Section 2(21): Meaning of “central tax”
Section 2(22): Meaning of “cess”
Section 2(23): Meaning of “chartered accountant”
Section 2(24): Meaning of “Commissioner”
Section 2(25): Meaning of “Commissioner in the Board”
Section 2(26): Meaning of “common portal”
Section 2(27): Meaning of “common working days”
Section 2(28): Meaning of “company secretary”
Section 2(29): Meaning of “competent authority”
Section 2(30): Meaning of “composite supply”
Section 2(31): Meaning of “consideration”
Section 2(32): Meaning of “continuous supply of goods”
Section 2(33): Meaning of “continuous supply of services”
Section 2(34): Meaning of “conveyance”
Section 2(35): Meaning of “cost accountant”
Section 2(36): Meaning of “Council”
Section 2(37): Meaning of “credit note”
Section 2(38): Meaning of “debit note”
Section 2(39): Meaning of “deemed exports”
Section 2(40): Meaning of “designated authority”
Section 2(41): Meaning of “document”
Section 2(42): Meaning of “drawback”
Section 2(43): Meaning of “electronic cash ledger”
Section 2(44): Meaning of “electronic commerce” or “e-commerce”
Section 2(45): Meaning of “e-commerce operator”
Section 2(46): Meaning of “electronic credit ledger”
Section 2(47): Meaning of “exempt supply”
Section 2(48): Meaning of “existing law”
Section 2(49): Meaning of “family”
Section 2(50): Meaning of “fixed establishment”
Section 2(51): Meaning of “Fund”
Section 2(52): Meaning of “goods”
Section 2(53): Meaning of “Government”
Section 2(54): Meaning of “GST (Compensation to States) Act”
Section 2(55): Meaning of “GST Practitioner”
Section 2(56): Meaning of “India”
Section 2(57): Meaning of “IGST Act”
Section 2(58): Meaning of “integrated tax”
Section 2(59): Meaning of “input”
Section 2(60): Meaning of “input service”
Section 2(61): Meaning of “Input Service Distributor (ISD)”
Section 2(62): Meaning of “input tax”
Section 2(63): Meaning of “input tax credit”
Section 2(64): Meaning of “intra-State supply of goods”
Section 2(65): Meaning of “intra-State supply of services”
Section 2(66): Meaning of “invoice”
Section 2(67): Meaning of “inward supply”
Section 2(68): Meaning of “job work”
Section 2(69): Meaning of “local authority”
Section 2(111): Meaning of “the CGST Act”
Section 2(70): Meaning of “location of the recipient of services”
Section 2(71): Meaning of “location of the supplier of services”
Section 2(72): Meaning of “manufacture”
Section 2(73): Meaning of “market value”
Section 2(74): Meaning of “mixed supply”
Section 2(75): Meaning of “money”
Section 2(76): Meaning of “motor vehicle”
Section 2(77): Meaning of “non-resident taxable person”
Section 2(78): Meaning of “non-taxable supply”
Section 2(79): Meaning of “non-taxable territory”
Section 2(80): Meaning of “notification”
Section 2(81): Meaning of “other territory”
Section 2(82): Meaning of “output tax”
Section 2(83): Meaning of “outward supply”
Section 2(84): Meaning of “person”
Section 2(85): Meaning of “place of business”
Section 2(86): Meaning of “place of supply”
Section 2(87): Meaning of “prescribed”
Section 2(88): Meaning of “principal”
Section 2(89): Meaning of “principal place of business”
Section 2(90): Meaning of “principal supply”
Section 2(91): Meaning of “proper officer”
Section 2(92): Meaning of “quarter”
Section 2(93): Meaning of “recipient” of supply of goods or services
Section 2(94): Meaning of “registered person”
Section 2(95): Meaning of “regulations”
Section 2(96): Meaning of “removal” in relation to goods
Section 2(97): Meaning of “return”
Section 2(98): Meaning of “reverse charge”
Section 2(99): Meaning of “Revisional Authority”
Section 2(100): Meaning of “Schedule”
Section 2(101): Meaning of “securities”
Section 2(102): Meaning of “services”
Section 2(103): Meaning of “State”
Section 2(104): Meaning of “State tax”
Section 2(105): Meaning of “supplier”
Section 2(106): Meaning of “tax period”
Section 2(107): Meaning of “taxable person”
Section 2(108): Meaning of “taxable supply”
Section 2(109): Meaning of “taxable territory”
Section 2(110): Meaning of “telecommunication service”
Section 2(112): Meaning of “Turnover in State/ Union Territory”
Section 2(113): Meaning of “usual place of residence”
Section 2(114): Meaning of “Union territory”
Section 2(115): Meaning of “Union Territory Tax”
Section 2(116): Meaning of the “UTGST Act 2017”
Section 2(117): Meaning of “valid return”
Section 2(118): Meaning of “voucher”
Section 2(119): Meaning of “works contract”
Section 2(120): words and expressions used and not defined in this Act but defined in the Integrated Goods and Services Tax Act, the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meanings as assigned to them in those Acts.

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