GST – States – 74/2018-State Tax – Dated:- 31-12-2018 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 31St December, 2018 Notification No. 74/2018-State Tax No. (GHN-138)GSTR -2018/S.164(36)TH:- 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. (1) These rules may be called the Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State
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serted, namely:- Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). . 6. In the said rules, in rule 54,- (a) in sub-rule (2), the following proviso shall be inserted, namely:- Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). . (b) in sub-rule (4), the following proviso shall be inserted, namely:- Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 o
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hall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. . 11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-. Explanation 1. – For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government Notification, Finance Department No. (GHN-105)/GST-2018/S.23(3)TH dated the 23rd October, 2018 Notification No. 56/2018-State Tax, as amended from time to time. 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.-Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the informatio
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