{"id":14516,"date":"2018-10-09T00:00:00","date_gmt":"2018-10-08T18:30:00","guid":{"rendered":""},"modified":"2018-10-09T00:00:00","modified_gmt":"2018-10-08T18:30:00","slug":"the-gujarat-goods-and-services-tax-twelfth-amendment-rules-2018","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14516","title":{"rendered":"The Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018."},"content":{"rendered":"<p>The Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018.<br \/>54\/2018-State Tax Dated:- 9-10-2018 Gujarat SGST<br \/>GST &#8211; States<br \/>Gujarat SGST<br \/>Gujarat SGST<br \/>NOTIFICATION<br \/>\nFINANCE DEPARTMENT.<br \/>\nSachivalaya, Gandhinagar.<br \/>\nDated the 9th October, 2018.<br \/>\nNotification No. 54\/2018-State Tax<br \/>\nNo. (GHN-99)\/GSTR-2018(33)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:-<br \/>\n1. (1) These rules may be called the Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018.<br \/>\n(2) They shall come into force on the date of their publication in <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=127058\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>.S.R 1321(E), dated the 23rd October, 2017; or<br \/>\n (b) availed the benefit of notification No. 78\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=127058\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ed the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or<br \/>\n (b) availed the benefit under notification No. 78\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i),vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Sche<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=127058\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018.54\/2018-State Tax Dated:- 9-10-2018 Gujarat SGSTGST &#8211; StatesGujarat SGSTGujarat SGSTNOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 9th October, 2018. Notification No. 54\/2018-State Tax No. (GHN-99)\/GSTR-2018(33)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14516\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Gujarat Goods and Services Tax (Twelfth Amendment) Rules, 2018.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14516","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14516"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14516\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}