GST – States – 03/2019-State Tax – Dated:- 29-1-2019 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 29th January, 2019 Notification No. 3/2019-State Tax No. (GHN-11)GSTR -2019/S.164(37)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 (Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019. 2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Chapter-II, in the heading, for the words Composition Rules , the words, Composition Levy shall be substituted. 3. In the said rules, in rule 7, in the Table, against serial number (3), in column (3), for the word goods , the words,
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d places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply. Explanation.- For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section. (2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule . 6. In the said rules, after rule 21, the following rule shall
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d to furnish any return under section 39. (4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect. . 7. In the said rules, after rule 41, the following rule shall be inserted, namely:- Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilized input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common
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(1), in clause (g), in the Explanation, after the word and figures entry 84 , the words, figures and letter and entry 92A shall be inserted. (b) in sub-rule (2), in the Explanation, clause (a) shall be omitted. 10. In the said rules, in rule 53,- (a) in sub-rule (1), after the words and figures section 31 , the words and figures and credit or debit notes referred to in section 34 shall be omitted; (b) in sub-rule (1) clause (c) shall be omitted; (c) in sub-rule (1) clause (i) shall be omitted; (d) after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as – and / respectively, a
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ause (a), for the words Central Board of Excise the words Central Board of Indirect Taxes shall be substituted; (b) in sub-rule (3), in the second proviso, for the words eighteen months , the words thirty months shall be substituted; (c) for sub-rule (8), the following sub-rule shall be substituted, namely:- (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58; and (i) file an intimation to pay tax under the composition scheme or wit
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the said rules, in rule 89, in sub-rule (2), for clause (f), the following clauseshall be substituted, namely:- (f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer; . 16. In the said rules, in rule 91,- (a) in sub-rule(2), the following proviso shall be inserted, namely:- Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer. ; (b) in sub-rule (3), the following proviso shall be inserted, namely:- Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued. . 17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted,
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pended with effect from (date). . 21. In the said rules, in FORM GST REG-20, at the end, the following Note shall be inserted, namely:- Note: – Your registration stands suspended with effect from (date). . 22. In the said rules, after FORM GST ITC-02, the following form shall be inserted, namely:- FORM GST ITC-02A [See rule 41A] Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name of transferor, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name of transferee, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 8. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there fr
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d, namely:- Rate of tax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5 (b) in clause 7, for the Table, the following Table shall be substituted, namely:- Quarter Rate Original details Revised details Total Turnover Out of turnover reported in (3), turnover of services Central Tax State/UT Tax Total Turnover Out of turnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 ; 25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name – Designation / Status . 26. In the said rules, in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the follow
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ils of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding ₹ 25 crore each in respect of CGST, GGST or cess, or not exceeding ₹ 50 crore in respect of IGST and ₹ 25 crore in respect of cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated Cash Ledger tax Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11 ; 1. Interest 2. Penalty 3. Late fee 4. Others (specify) (b) after clause 17, the following shall be inserted, namely:- 18. Place of supply wise details of the integ
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