Amendment in Notification No. 13/2017-State Tax, dated 30th June, 2017

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..... 2021/S.50 (1) (2 )TH: - In exercise of the powers conferred by sub-section (1) of section 50 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with section 148 of the said Act, the Government Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in notification of the Government of Gujarat, Finance Department No. .....

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..... le to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter March, 2021, April, 2021 6. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liabl .....

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