The Rajasthan Commissioner of State Tax, yesterday, by an order empowered all Additional Commissioners of State Tax, Anti Evasion, Joint commissioner (Adm.), Anti Evasion and all the Joint Commissioner(Adm.), State Tax to extend the time limit to conclude the inspection proceedings under Sub-Rule (3) of Rule 138B of the Rajasthan Goods and Services Tax ( GST ) Rules, 2017 beyond three working days with reasons to be recorded in writing.
This step of the Commissioner of State Tax is to ensure uniformity in the implementation of the provisions of the Rajasthan Goods and Services Tax across all field formations.
The instant order was issued by the Commissioner of State Tax by invoking Section 168 of the Rajasthan Goods and Services Tax Act, 2017.
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