TMI BlogGujarat Goods and Services Tax (Fifth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, in sub-rule (1A),- (a) after the words A person applying for registration to , the words deduct or shall be inserted; (b) after the words in accordance with the provisions of , the words and figures section 51, or, as the case may be, shall be inserted. 3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day of September, 2019, after the words Provided also that a registered person , the words , other than the supplier engaged in making supply of services by way of admission to exhibitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) after the words Provided that the Commissioner may, , the words, letters and figures on receipt of an application from a registered person in FORM GST EWB-05 , shall be inserted; (b) after the words reasons to be recorded in writing, by order , the words, letters and figures in FORM GST EWB-06 shall be inserted. 7. In the said rules, after FORM GST PCT 05 , with effect from such date as may be notified by the Government of Gujarat, the following forms shall be inserted, namely:- FORM GST PCT-06 [See rule 83B] APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER 1. GSTP Enrolment No. 2. Name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices/credit notes/debit notes of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Type (Invoice/Credit Note/Debit Note) Integrated Tax Central Tax State Tax /Union territory Tax Cess 1 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 10. In the said rules, after FORM GST EWB-04 , the following forms shall be inserted, namely:- FORM GST EWB-05 [See rule 138 E] Application for unblocking of the facility for generation of E-Way Bill 1 GSTIN Auto 2 Legal Name Auto 3 Trade Name Auto 4 Address Auto 5 Facility of furnishing of information in Part A of FORM GST EWB 01 (i.e. facility for generation of E-Way Bill) block ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions made by the aforementioned registered person. I hereby accept the application and order for unblocking of the facility for generation of E-Way Bill on the following grounds: 1. 2. Please note that the system will block the facility for generation of E-Way Bill after _______(date) if the registered person continues to be defaulter in terms of rule 138E of the Gujarat Goods and Services Tax Rules, 2017. OR I have carefully considered the facts of the case and the application / submissions made by the aforementioned registered person. I hereby reject the application for unblocking the facility for generation of E-Way Bill on following grounds: 1. 2. Signature: Na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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