Rajasthan Goods and Services Tax, 2017

Preamble

Rajasthan Goods and Services Tax, 2017 (Updated till dated 26.09.2025) Chapter No. Chapter Name Sections Priliminary Administrat ion Levy and Collection of Tax Time and Value of Supply Input Tax Credit Registration Tax 31A Accounts and Records Returns 43A Payment of Tax 49A 49B 53A Refunds Page 1 of 217 Invoice, Credit and Debit Notes Assessment Audit Inspection, Search, Seizure and Arrest Demands and 74A Recovery Liability to Pay in Certain CO Advance Ruling 101A Appeals and Revision Offences and A B 128A Penalties Transitional Provisions Miscellaneo us 148A 158A Cases Page 2 of 217 168 A Schedule-I Schedule-II Schedule- III IndiaCode Page 3 of 217 RAJASTHAN GAZETTE Extraordinary Published by Authority LAW (LEGISLATIVE DRAFTING) DEPARTMENT (GROUP-II) NOTIFICATION Jaipur, April 28, 2017 No. F. 2 (34) Vidhi/2/2017 .- In pursuance of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to authorise the publication in the Rajasthan Gazette of the following translation in the English language of Maal aur Seva Kar Adhiniyam, 2017 (2017 ka Adhiniyam Shankhyank 9) :- (Authorised English Translation) THE RAJASTHAN GOODS AND SERVICES TAX ACT,2017 (Act No. 9 of 2017) (Received the assent of the Governor on the 28th day of April 2017) An Act to make a provision 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. Be it enacted by the Rajasthan State Legislature in the Sixty-eighth Year of the Republic of India as follows :- CHAPTER I PRELIMINARY

Sections

Type to filter. 160 sections.

1. 1Short title, extent and commencement
2. 2Definitions
3. 3Officers under this Act
4. 4Appointment of officers
5. 5Powers of officers
6. 6Authorisation of officers of central tax as proper officer in certain circumstances
7. 7Scope of supply
8. 8Tax liability on composite and mixed supplies
9. 9Levy and collection
10. 10Composition levy
11. 11Power to grant exemption from tax
12. 12Time of supply of goods
13. 13Time of supply of services
14. 14Change in rate of tax in respect of supply of goods or services
15. 15Value of taxable supply
16. 16Eligibility and conditions for taking input tax credit
17. 17Apportionment of credit and blocked credits
18. 18Availability of credit in special circumstances
19. 19Taking input tax credit in respect of inputs and capital goods sent for job work
20. 21Manner of recovery of credit distributed in excess
21. 29Cancellation [or suspension]92 of registration
22. 30Revocation of cancellation of registration
23. 31Tax invoice
24. 32Prohibition of unauthorised collection of tax
25. 33Amount of tax to be indicated in tax invoice and other documents
26. 34Credit and debit notes
27. 35Accounts and other records
28. 36Period of retention of accounts
29. 37Furnishing details of outward supplies
30. 39Furnishing of returns
31. 40First Return
32. 45Final return
33. 46Notice to return defaulters
34. 47Levy of late fee
35. 48Goods and services tax practitioners
36. 49Payment of tax, interest, penalty and other amounts
37. 49BOrder of utilisation of input tax credit
38. 50Interest on delayed payment of tax
39. 51Tax deduction at source
40. 52Collection of tax at source
41. 53Transfer of input tax credit
42. 54Refund of tax
43. 55Refund in certain cases
44. 56Interest on delayed refunds
45. 57Consumer Welfare Fund
46. 58Utilisation of Fund
47. 59Self-assessment
48. 60Provisional assessment
49. 61Scrutiny of returns
50. 62Assessment of non-filers of returns
51. 63Assessment of unregistered persons
52. 64Summary assessment in certain special cases
53. 65Audit by tax authorities
54. 66Special audit
55. 67Power of inspection, search and seizure
56. 68Inspection of goods in movement
57. 69Power to arrest
58. 70Power to summon persons to give evidence and produce documents
59. 71Access to business premises
60. 72Officers to assist proper officers
61. 73
62. 74
63. 75General provisions relating to determination of tax
64. 76Tax collected but not paid to Government
65. 77Tax wrongfully collected and paid to Central Government or State Government
66. 78Initiation of recovery proceedings
67. 79Recovery of tax
68. 80Payment of tax and other amount in instalments
69. 81Transfer of property to be void in certain cases
70. 82Tax to be first charge on property
71. 83Provisional attachment to protect revenue in certain cases
72. 84Continuation and validation of certain recovery proceedings
73. 85Liability in case of transfer of business
74. 86Liability of agent and principal
75. 87Liability in case of amalgamation or merger of companies
76. 88Liability in case of company in liquidation
77. 89Liability of directors of private company
78. 90Liability of partners of firm to pay tax
79. 91Liability of guardians, trustees, etc
80. 92Liability of Court of Wards, etc
81. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
82. 94Liability in other cases
83. 95Definitions
84. 96Constitution of Authority for Advance Ruling
85. 97Application for advance ruling
86. 98Procedure on receipt of application
87. 99Constitution of Appellate Authority for Advance Ruling
88. 100Appeal to the Appellate Authority
89. 101Orders of Appellate Authority
90. 102Rectification of advance ruling
91. 103Applicability of advance ruling
92. 104Advance ruling to be void in certain circumstances
93. 105
94. 106
95. 107Appeals to Appellate Authority
96. 108Powers of Revisional Authority
97. 110
98. 111Procedure before Appellate Tribunal
99. 112Appeals to Appellate Tribunal
100. 113Orders of Appellate Tribunal
101. 114
102. 115Interest on refund of amount paid for admission of appeal
103. 116Appearance by authorised representative
104. 117Appeal to High Court
105. 118Appeal to Supreme Court
106. 119Sums due to be paid notwithstanding appeal, etc
107. 120Appeal not to be filed in certain cases
108. 121Non appealable decisions and orders
109. 122Penalty for certain offences
110. 123Penalty for failure to furnish information return
111. 124Fine for failure to furnish statistics
112. 125General penalty
113. 126General disciplines related to penalty
114. 127Power to impose penalty in certain cases
115. 128Power to waive penalty or fee or both
116. 129Detention, seizure and release of goods and conveyances in transit
117. 130Confiscation of goods or conveyances and levy of penalty
118. 131Confiscation or penalty not to interfere with other punishments
119. 132Punishment for certain offences
120. 133Liability of officers and certain other persons
121. 134Cognizance of offences
122. 135Presumption of culpable mental state
123. 136Relevancy of statements under certain circumstances
124. 137Offences by Companies
125. 138Compounding of offences
126. 139Migration of existing taxpayers
127. 140Transitional arrangements for input tax credit
128. 141Transitional provisions relating to job work
129. 142Miscellaneous transitional provisions
130. 143Job work procedure
131. 144Presumption as to documents in certain cases
132. 145
133. 146Common Portal
134. 147Deemed Exports
135. 148Special procedure for certain processes
136. 149Goods and services tax compliance rating
137. 150Obligation to furnish information return
138. 152Bar on disclosure of information
139. 153Taking assistance from an expert
140. 154Power to take samples
141. 155Burden of Proof
142. 156Persons deemed to be public servants
143. 157Protection of action taken under this Act
144. 158Disclosure of information by a public servant
145. 159Publication of information in respect of persons in certain cases
146. 160
147. 161Rectification of errors apparent on the face of record
148. 162Bar on jurisdiction of civil courts
149. 163Levy of fee
150. 164Power of Government to make rules
151. 165Power to make regulations
152. 166Laying of rules, regulations and notifications
153. 167Delegation of powers
154. 168Power to issue instructions or directions
155. 169Service of notice in certain circumstances
156. 170Rounding off of tax, etc
157. 171Anti-profiteering measure
158. 172Removal of difficulties
159. 173Amendment of certain Acts
160. 174Repeal and saving