GST – States – 28/2018-STATE TAX – Dated:- 19-6-2018 – NOTIFICATION By the Commissioner of State Tax Gujarat State, Ahmedabad NOTIFICATION NO.28/2018-STATE TAX [NO.(GHN-56) GSTR-2018(25)-TH], DATED 19-6-2018 (Under section 68 of the Gujarat Goods and Services Tax Act, 2017) 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) These rules may be called the Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force from the 19th day of June, 2018. 2. In the Gujarat Goo
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ices Tax Identification Numbers for the purposes of the said Chapter XVI."; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted."; (iii) in rule 142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 12
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