Jaipur. The Goods and Service Tax (GST) was implemented in the entire country from July 1, 2017. After its implementation, the need was felt for amendment because of inconveniences faced by industries in regard to filing returns; for formation of Appellate Authority of Advance Ruling and making the process of GST system e-friendly, to make it PAN and Aadhaar enabled etc.
After the approval from GST council, the Union government passed Central Goods and Service Tax (Amendment) Bill, 2019 in Lok Sabha. The said amendment has to be effective from January 1, 2020. As per the amendment bill of the Union Government, the States have to pass the amendment bill. At present the Rajasthan State Legislative Assembly is not in session therefore the amendment was done through ordinance.
 Ordinance, 2019,Rajasthan Government issues GST (Amendment) Ordinance, 2019){kind=link}