Amendmend in composition and registration Rules

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..... 7 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Gujarat Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017,- .....

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..... ovisions of section 171 of the Act or the rules made thereunder."; (f) in rule 22, in sub-rule (3), the words, brackets and figure "sub-rule (1) of" shall be deleted; (g) in rule 24,- (i) in sub-rule (1), the second proviso shall be deleted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Where a certificate of registration has not been made available to t .....

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..... fied by the Board in this behalf." shall be substituted; (i) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- "5. Categories of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph .....

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