The Gujarat Goods and Services Tax (Third Amendment) Rules, 2018.
(GHN-38)\/GSTR-2018(20).TH-14\/2018-State Tax Dated:- 23-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
\nFINANCE DEPARTMENT
\nSachivalaya, Gandhinagar.
\nDated the 23rd March, 2018.
\nNotification No. 14\/2018-State Tax
\nNo. (GHN-38)\/GSTR-2018(20).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: –
\n1. (1) These rules may be called the Gujarat Goods and Services Tax (Third Amendment) Rules, 2018.
\n(2) Save as otherwise provided in these rules,<\/p>\n
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\n(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
\n(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted;
\n(iv) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-
\n“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contraventio<\/p>\n
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\n(vi) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: –
\n“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.”;
\n(vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
\n“Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', 'trans<\/p>\n
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