Section 117(1A) in Rajasthan Goods and Services Tax Rules, 2017
(1A)[ Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in Form GST TRAN-1 by a further period not beyond [31st December, 2019] [Inserted by Notification No. F. 12(46)FD/Tax/2017-Part-IV-110, dated 10.9.2018.], in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.] [Substituted 'paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4' by Notification No. F. 12(46)FD/TAX/2017-Part-III-04, dated 23.4.2019.]
