The Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2017.
45\/2017-State Tax Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
\nFINANCE DEPARTMENT
\nSachivalaya, Gandhinagar
\nNotification No. 45\/2017-State Tax
\nDated the 13th October, 2017
\nNo. (GHN-96)\/GSTR-2017(11)-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 (Ninth Amendment) Rules, 2017.
\n(2) They shall come into force from 13th day of October, 2017.
\n2. In t<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2017.45\/2017-State Tax Dated:- 13-10-2017 Gujarat SGSTGST – StatesGujarat SGSTGujarat SGSTNOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 45\/2017-State Tax Dated the 13th October, 2017 No. (GHN-96)\/GSTR-2017(11)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), … Continue reading “The Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2017.”<\/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-8445","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8445","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=8445"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8445\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
\n (ii) after rule 46, the following rule shall be inserted, namely:-
\n “46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
\n (iii) in rule 54, in sub-rule (2),
\n (a) for the words “tax invoice”<\/p>\n
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\n (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
\n“6. Zero rated supplies and Deemed Exports
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/ Bill of export
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nRate
\nTaxable value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n6A. Exports
\n6B. Supplies made to SEZ unit or SEZ Developer
\n6C. Deemed exports
\n“;
\n(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
\n“4. Zero rated supplies made to SEZ and deemed exports
\nGSTIN of recipient
\nInvoice details
\nIntegrated Tax
\nCess
\nNo.
\nDate
\nValue
\nRate
\nTaxable value
\nTax amount<\/p>\n
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