Amendmend in composition and registration Rules - 07/2017-State Tax - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 7/2017-State Tax Dated the 30th June, 2017 No. (GHN-48)/GSTR-2017(2).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. (1) These rules may be called the Gujarat Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017,- (a) in rule 1, in the heading, the word Extent shall be deleted; (b) in rule 10, in sub-rule (4), for the words digitally signed , the words duly signed or verified through electronic verification code shall be substituted; (c) in rule 13, in sub-rule (4), for the words signed , the words duly signed or verified through electronic verification code shall be substituted; (d) in rule 19, in sub-rule (1), in the second proviso, for the words the said rule , the words, brackets and figures sub-rule (2) of rule 8 shall be substituted; (e) in rule 21, for clause (b), the following clauses shall be substituted, namely:- (b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder. ; (f) in rule 22, in sub-rule (3), the words, brackets and figure sub-rule (1) of shall be deleted; (g) in rule 24,- (i) in sub-rule (1), the second proviso shall be deleted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal. ; (h) in rule 26, in sub-rule (3), for the words as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) , the words or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf. shall be substituted; (i) in Form GST CMP-04 , in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- 5. Categories of Registered Person (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II (iii) Any other supplier eligible for composition levy. ; (j) in Form GST CMP-07 , for the brackets, words and figures [See rule 6(6)] , the brackets, words and figures [See rule 6(5)] shall be substituted; (k) in Form GST REG-12 , for the words and figures within 30 days , the words and figures within 90 days shall be substituted; and (l) In Form REG-25 ,- (i) for the words and letters, Provisional ID , the letters GSTIN shall be substituted; (ii) the words Place and shall be deleted. By order and in the name of Governor of Gujarat, C J Mecwan Joint Secretary to Government.