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The Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2019.

..... 101)GSTR-2019/S.164(48)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 hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called (2) Save as otherwise provided in 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 21A,- (a) in sub-rule (3), the following explanation shall be inserted, namely:- Explanation.-For the purposes of this sub-rule, the expression shall not make any taxable supply shall mean that the reg .....

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..... al, either directly or through a Facilitation Centre notified by the Commissioner: Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR- 3. ; (b) sub-rule (6) shall be omitted with effect from the 1st July, 2017. 5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following clause shall be substituted, namely:- (i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule is required to pass the examination within the period as specified in the second proviso of sub-rule (3) of the said .....

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..... rule (1A), shall be inserted; (c) after sub-rule (2) the following sub-rule shall be inserted, namely:- (2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC-01A. . 9. In the said rules, after FORM GST DRC-01, the following form shall be inserted, namely:- FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A)] Part A No.: Date: Case ID No. To GSTIN…………………………… Name………………………&he .....

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..... nt before issue of Show Cause Notice [See Rule 142 (2A)] No.: Date: To Proper Officer, Wing / Jurisdiction. Sub.: Case Proceeding Reference No………………- Payment/Submissions in response to liability intimated under Section 73(5)/74(5) - reg. Please refer to Intimation ID…………… in respect of Case ID……………….vide which the liability of tax payable as ascertained under section 73(5) / 74(5) was intimated. In this regard, A. this is to inform that the said liability is discharged partially to the extent of Rs.…………… through …………..………and the submissions .....

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