Gujarat Goods and Services Tax (Second Amendment) Rules, 2021. - 07/2021-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 11th May, 2021 Notification No. 07/2021-State Tax No. (GHN-21) GST-2021/S.164(69)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, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement: (1) These rules may be called the Gujarat Goods and Services Tax (Second Amendment) Rules, 2021. (2) These rules shall be deemed to have come into force with effect from the 27th day of April, 2021. 2. In the Gujarat Goods and Services Tax Rules, 2017, in rule 26 in sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:- Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31 st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC). . By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government