Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2021

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..... the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement: (1) These rules may be called the Gujarat Goods and Services Tax .....

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..... furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above."; (iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely: - . "Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of Jun .....

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