The Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2017.
34/017-State Tax Dated:- 15-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 34/017-State Tax
Dated the 15th September, 2017.
No. (GHN-83)/GSTR-2017( 9 )-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) These rules may be called the Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force from the 15th September, 2017.
2. In the Gujarat Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Notwithstand
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ng rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”.
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted.
5. In the principal rules, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
"(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a retired officer is
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nce report to the Council by the tenth of the close of each quarter.".
7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Gujarat, Finance Department, Notification No. (GHN-81)/GST-2017/S.23(2)-TH dated the 15/9/2017, Notification No. 32/2017-State Tax dated 15.09.2017.”.
8. I
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