Gujarat Goods and Services Tax (Third Amendment) Rules, 2021 - 13/2021-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 17 th May, 2021. Notification No. 13/2021-State Tax No.(GHN-24) GST-2021/S.164(70)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 arid 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 (Third Amendment) Rules, 2021. (2) These rules shall be deemed to have come into force with effect from the 1 st day of May, 2021. 2. In the Gujarat Goods and Services Tax Rules, 2017,- (i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely:- . Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely:- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1 day of May, 2021 till the 28th day of May, 2021. . By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government