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Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2020 - 30/2020-State Tax - Gujarat SGST

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..... GOVERNMENT OF GUJATAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 9th April, 2020. Notification No. 30/2020-State Tax No.(GHN-38)GSTR-2020/S.164(55)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules .....

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Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2020 - 30/2020-State Tax - Gujarat SGST

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..... rule 36, the following proviso shall be inserted, namely:- “Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”. By order and in the name of Governor of Gujarat, R D Modi Under Secretary to Government .....

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Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2020 - 30/2020-State Tax - Gujarat SGST

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