In exercise of the powers conferred by sub-rule (4) of rule 48 of the Rajasthan Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. F.12(46)FD/Tax/2017-Pt.V-152, dated the 30th March, 2020, namely

In the said notification, in the first paragraph, -

(i) for the words "a financial year", the words and figures "any preceding . financial year from 2017-18 onwards" shall be substituted;

(ii) after the words "goods or services or both to a registered person", the words "or for exports" shall be inserted.

By Order of the Governor,

(NISHANT JAIN)

Joint Secretary to the Government