Gujarat Goods and Services Tax (Second Amendment) Rules, 2025.

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..... 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. (1) These rules may be called the Gujarat Goods and Services Tax (Second Amendment) Rules, 2025.    (2) They shall be de .....

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..... aid sub-section and partially for a period other than mentioned in the said sub-section.". (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that where the notice or statement or order mentioned in sub-section (1) of section 128A of the Act includes demand of tax, partially for the period mentioned in the said subsecti .....

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