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Seeks to notify special procedure for making payment of 35% as tax liability in first two month - 85/2020-State Tax - Gujarat SGST

Extract

..... GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 21st November, 2020. Notification No. 85/2020-State Tax Gujarat Goods and Services Tax Act, 2017 No.GHN-110-GST-2020/S.148-36-TH:- In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), (hereinafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax .....

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Seeks to notify special procedure for making payment of 35% as tax liability in first two month - 85/2020-State Tax - Gujarat SGST

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..... ic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability: Provided further that registered person shall not be eligible for the said special procedure unless he has furnished t .....

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Seeks to notify special procedure for making payment of 35% as tax liability in first two month - 85/2020-State Tax - Gujarat SGST

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