{"id":7259,"date":"2017-08-18T00:00:00","date_gmt":"2017-08-17T18:30:00","guid":{"rendered":""},"modified":"2017-08-18T00:00:00","modified_gmt":"2017-08-17T18:30:00","slug":"the-gujarat-goods-and-services-tax-fifth-amendment-rules-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=7259","title":{"rendered":"The Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2017."},"content":{"rendered":"<p>The Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2017.<br \/>22\/2017-State Tax  Dated:- 18-8-2017 Gujarat SGST<br \/>GST &#8211; States<br \/>Gujarat SGST<br \/>Gujarat SGST<br \/>NOTIFICATION<br \/>\nFINANCE DEPARTMENT<br \/>\nSachivalaya, Gandhinagar.<br \/>\nNotification No. 22\/2017-State Tax<br \/>\nDated the 18th August, 2017.<br \/>\nNo. (GHN-70)\/GSTR-2017(7)-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 \/>\n(1) These rules may be called the Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2017.<br \/>\n(2) Save as otherwise provided, they shall be deemed to come into force from 17th day of August, 2017.<br \/>\n2. In the Gujarat Goods and Services Tax Rules, 2017,<br \/>\n(i) in rule 3, in sub-rule (4), for the words &#8220;sixty days&#8221;, the words &#8220;ninety days&#8221; shall be substituted;<br \/>\n(ii) in rule 17, with effect from the 22nd June, 2017, i<\/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=121506\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ords &#8220;specify the manner and conditions subject to which the&#8221; shall be substituted;<br \/>\n(v) in rule 87,-<br \/>\n (a) in sub-rule (2), the following shall be inserted, namely:-<br \/>\n &#8220;Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.<br \/>\n Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board&#39;s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.&#8221;;<br \/>\n (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-<br \/>\n &#8220;Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of t<\/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=121506\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>namely:-<br \/>\n&#8220;Form GST REG-13<br \/>\n[See Rule 17]<br \/>\nApplication\/Form for grant of Unique Identity Number (UIN) to UN Bodies\/Embassies \/others<br \/>\nState \/UT &#8211; District &#8211;<br \/>\nPART A<br \/>\n(i)<br \/>\nName of the Entity<br \/>\n(ii)<br \/>\nPermanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)<br \/>\n(iii)<br \/>\nName of the Authorised Signatory<br \/>\n(iv)<br \/>\nPAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)<br \/>\n(v)<br \/>\nEmail Address of the Authorised Signatory<br \/>\n(vi)<br \/>\nMobile Number of the Authorised Signatory (+91)<br \/>\nPART B<br \/>\n1.<br \/>\nType of Entity (Choose one)<br \/>\nUN Body<br \/>\nEmbassy<br \/>\nOther Person<br \/>\n2.<br \/>\nCountry<br \/>\n2A.<br \/>\nMinistry of External Affairs, Government of India&#39; Recommendation (if applicable)<br \/>\nLetter No.<br \/>\nDate<br \/>\n3.<br \/>\nNotification details<br \/>\nNotification No.<br \/>\nDate<br \/>\n4.<br \/>\nAddress of the entity in State<br \/>\nBuilding No.\/Flat No.<br \/>\nFloor No.<br \/>\nName of the Premises\/Building<br \/>\nRoad\/Street<br \/>\nCity\/Town\/Village<br \/>\nDistrict<br \/>\nB<\/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=121506\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ho is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution\/ power of attorney, authorizing the applicant to represent the entity.<br \/>\nOr<br \/>\nThe proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution\/power of attorney, authorizing the applicant to represent the UN Body\/Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body\/Embassy etc.<br \/>\n11.<br \/>\nVerification<br \/>\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace: (Signature)<br \/>\nDate:<br \/>\nOr<br \/>\nName of Authorized Person:<br \/>\n (Signature)<br \/>\nPlace:<br \/>\nDate:<br \/>\nName of Proper Officer:<br \/>\nDesignation:<br \/>\nJurisdiction:<br \/>\nInstructions for submission of application for registration for UN Bodies\/Embassies\/others notified by the Gove<\/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=121506\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2017.22\/2017-State Tax Dated:- 18-8-2017 Gujarat SGSTGST &#8211; StatesGujarat SGSTGujarat SGSTNOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 22\/2017-State Tax Dated the 18th August, 2017. No. (GHN-70)\/GSTR-2017(7)-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=7259\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2017.&#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-7259","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7259","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=7259"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7259\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}