GST – States – 21/2017-State Tax – Dated:- 8-8-2017 – Notification By the Commissioner State Tax Gujarat State, Ahmedabad Dated the 8th August, 2017 Notification No. 21/2017-State Tax No. GSL/GSTR-61/B.2 In exercise of the powers conferred by sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, read with section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Commissioner of State tax, on the recommendations of the Council, specifics that the ret
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