GST – States – 47/2017-State Tax – Dated:- 18-10-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 47/2017-State Tax Dated the 18th October, 2017. No.(GHN-113)GSTR-2017(12)-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 (Tenth Amendment) Rules, 2017. (2) They shall come into force from 18th day of October, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following proviso
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =