{"id":270680,"date":"2022-07-26T16:30:49","date_gmt":"2022-07-26T11:00:49","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=270680"},"modified":"2022-07-27T12:42:27","modified_gmt":"2022-07-27T07:12:27","slug":"manner-of-determining-input-tax-credit-introduced-vide-rajasthan-goods-and-services-tax-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/26\/manner-of-determining-input-tax-credit-introduced-vide-rajasthan-goods-and-services-tax-amendment-rules-2022\/","title":{"rendered":"Manner of determining input tax credit introduced vide Rajasthan Goods and Services Tax (Amendment) Rules, 2022"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">On 16-7-2022 the Finance Department of Rajasthan has notified the Rajasthan Goods and Services Tax (Amendment) Rules, 2022 to further amend the Rajasthan Goods and Services Tax Rules, 2017. The Amendment Rules has come into effect from 05-07-2022.<\/p>\n<p style=\"font-weight: bold;\">Key Amendment: &#8211;<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>In <i>Rule 21A (4),<\/i> a new proviso has been inserted which specifies suspension of registration and it will stand revoked on payment of all pending returns.<\/li>\n<li><i>In Explanation to Rule 43<\/i>, clause (d) has been inserted which specifies manner of determining input tax credit.<\/li>\n<li><i>In Rule 86(4B) has<\/i> been inserted which specifies the deposit of any registered person are erroneously sanctioned under electronic cash ledger the amount equivalent to the amount of erroneous refund deposited by the registered person shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03A.<\/li>\n<li><i>In Rule 87(3)<\/i>, clause (ia) and clause (ib) have been inserted which specifies two modes for deposit, which are as follows-\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">(ia) Unified Payment Interface (UPI) from any bank;<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">(ib) Immediate Payment Services (IMPS) from any bank;<\/p>\n<\/li>\n<li><i>Rule 88B<\/i>, with retrospective effect from 01-07-2017 has been inserted, which deals with the manner of calculating interest on delayed payment of tax.<\/li>\n<li><span style=\"font-style: italic;\">In Rule 89(1)(4<span style=\"font-weight: bold;\">)<\/span>, Explanation<\/span> has been inserted which specifies goods exported out of India.<\/li>\n<li><i>Rule 95A<\/i> has been omitted with retrospective effect from 01-07-2017.<\/li>\n<li><i>Rule 96(5)<\/i> has been omitted with retrospective effect from 01-07-2017 and the following sub-rule (5A), (5B), (5C) has been inserted which specified the procedure for the claim of withholding refund.\n<ol>\n<li>Rule 5A- When a refund is withheld as per <i>Rule 96(4)(a)\/(c)<\/i>, intimation of the same must be sent to the exporter electronically through the common portal.<\/li>\n<li>Rule 5B-When the refund is withheld as per <i>Rule 96(4)(b)<\/i>, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated <span style=\"font-weight: bold;\"><i>FORM GST RFD-01<\/i><\/span><span style=\"font-weight: bold;\">.<\/span><\/li>\n<li>Rule 5C- The application for refund in <span style=\"font-weight: bold; font-style: italic;\">FORM GST RFD-01<\/span> is transmitted electronically through the common portal in terms of (5A) and (5B) that will be dealt with as per <i>Rule 89.<\/i><\/li>\n<\/ol>\n<\/li>\n<li>In FORM GSTR-3 B, paragraph 3.1.1 has been inserted which deals with details of supplies notified under <i><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001037047\">Rajasthan Goods and Services Tax Act, 2017<\/a><\/i>.<\/li>\n<li><i>FORM GST PMT- 03A<\/i> has been inserted to define the manner in which the order for re-credit of the amount to Electronic Credit Ledger.<\/li>\n<li><i>FORM GST RFD-10 B<\/i> has been omitted with retrospective effect from 01-07-2019.<\/li>\n<\/ul>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Disha Srivastava, Publication Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>On 16-7-2022 the Finance Department of Rajasthan has notified the Rajasthan Goods and Services Tax (Amendment) Rules, 2022 to further amend the 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Key amendments: In Rule 10A which specifies \u201cComposition levy\u201d, the following proviso has been inserted, namely: - \u201cProvided\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269807,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/deposit-and-refund-scheme-for-taxes-in-electronic-ledgers-revised-vide-central-goods-and-services-tax-amendment-rules-2022\/","url_meta":{"origin":270680,"position":1},"title":"Deposit and refund scheme for taxes in Electronic Ledgers revised vide Central Goods and Services Tax (Amendment) Rules, 2022","author":"Editor","date":"July 8, 2022","format":false,"excerpt":"\u00a0 \u00a0 On 5-7-2022, Central Government notified Central Goods and Services Tax (Amendment) Rules, 2022 that amends Central Goods and Services Tax Rules, 2017. Key Amendments: Any registration of tax persons which has to be suspended under Rule 21A, if it hasn't already been cancelled by Rule 22, then it\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270080,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/14\/application-u-s-158ab-to-defer-filing-of-appeal-before-tribunal-or-jurisdictional-high-court-introduced-vide-income-tax-twenty-second-amendment-rules-2022\/","url_meta":{"origin":270680,"position":2},"title":"Application u\/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court introduced vide Income-tax (Twenty Second Amendment) Rules, 2022","author":"Bhumika Indulia","date":"July 14, 2022","format":false,"excerpt":"The Central Board of Direct Taxes notifies Income-tax (Twenty Second Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment introduces a provision dealing with Application u\/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court. Key points: Rule 16 which specifies \u201cDeclaration under Section 158A\u201d\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":249722,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/12\/gujarat-goods-and-services-tax-fourth-amendment-rules-2021\/","url_meta":{"origin":270680,"position":3},"title":"Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"June 12, 2021","format":false,"excerpt":"On June 02, 2021, the Finance Department of Gujarat has issued the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2021 to amend the Gujarat Goods and Services Tax Rules, 2017. The following amendments have been made: Rule 90 (3), which specifies the filing of the refund, a new proviso\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270947,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/01\/legislations-monthly-roundup-july-2022\/","url_meta":{"origin":270680,"position":4},"title":"Legislations | Monthly RoundUp [July, 2022]","author":"Bhumika Indulia","date":"August 1, 2022","format":false,"excerpt":"Around 50 Legislation Updates | Relating to Controlled Delivery (Customs) Regulations, 2022, Bullion exchange units, Legal Metrology, Work from Home for the Unit, Project Screening Committee, Biodegradable plastic, Zero coupon zero principal, Note Authentication and Fitness Sorting Parameters and International Trade Settlement in Indian Rupees MINISTRY OF CORPORATE AFFAIRS Obligations\u2026","rel":"","context":"In &quot;Legal RoundUp&quot;","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"Monthly RoundUp","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/12_july22_legislation_MicrosoftTeams-image.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/12_july22_legislation_MicrosoftTeams-image.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/12_july22_legislation_MicrosoftTeams-image.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/12_july22_legislation_MicrosoftTeams-image.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/12_july22_legislation_MicrosoftTeams-image.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":260420,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/21\/delhi-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":270680,"position":5},"title":"Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"January 21, 2022","format":false,"excerpt":"On January 17, 2022, the Finance Department, Delhi has issued the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Delhi Goods and Services Tax Rules, 2017. The Rules to come into force from September 24, 2021. Key Amendments: In Rule 10 A which specify \u201cFurnishing\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/270680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=270680"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/270680\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236103"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=270680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=270680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=270680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}