Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2021.

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..... ise of 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 Servi .....

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..... y of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021."; (iii) in FORM GST ASMT-14, - (a) after the words, "with effect from ------", the words, "vide Order Reference No. -------, dated ------" shall be inserted; (b) .....

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