The Commercial Taxes Department of the Government of Rajasthan issued a notification to amend its prior notification dated March 23, 2022. The notification relates to the manner of verification of deposit of tax for the purpose of allowing the Input Tax Credit (ITC). This relates to pending demands pertaining to assessment years up to 2017-18. It is applicable in those cases where the demands have been created for want of verification of Input Tax Credit claimed by a dealer. This notification was issued on 23rd December, 2022,
The amendment states:
In clause-1 of the said notification, for the existing expression “December 31, 2022”, the expression “March 31, 2023” has been substituted.
