In exercise of the powers conferred by sub-section (1) of section 50 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in this department's notification No. F.12 (56) FD/ Tax/ 2017-Pt-I-39, dated the 29th June, 2017, namely:-
In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely : -
"Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:--
Table
By Order of the Governor,
(NISHANT JAIN)
Joint Secretary to the Government