TMI BlogGujarat Goods and Services Tax (Sixth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... cise of the powers conferred by section 164 of the Gujarat Goods 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 (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI."; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State/UT 3. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Place:….…………………… Date: Designation/Status……………&helli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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