Gujarat Goods and Services Tax (Amendment) Rules, 2021 - 01/2021-State Tax - Gujarat SGST

..... GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 1st January, 2021 Notification No. 01/2021-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-1) GST-2021/S.164(68)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules .....

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Gujarat Goods and Services Tax (Amendment) Rules, 2021 - 01/2021-State Tax - Gujarat SGST

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..... ing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the .....

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Gujarat Goods and Services Tax (Amendment) Rules, 2021 - 01/2021-State Tax - Gujarat SGST

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