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TMI BlogThe Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax Act, 2017 (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) These rules may be called the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act."; (iii) in rule 46, for the third proviso, the following proviso shall be substituted, namely:- "Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVEL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.". (2) after sub-rule (5), the following sub-rule shall be added, namely:- "(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2- (a) Part A of the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word "sub-section", the word "sub-rule" shall be substituted; (vi) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word "sub-section", the word "clause" shall be substituted; (vii) in FORM GST TRAN-1, with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the heading of column ..... X X X X Extracts X X X X X X X X Extracts X X X X
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