Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2021 - 27/2021-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 9 th June, 2021 Notification No. 27/2021-State Tax Gujarat Goods and Services Tax Act, 2017 NO.(GHN-33) GST-2021/S.164(72)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 (Fifth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 1st day of June, 2021. 2. In the Gujarat Goods and Services Tax Rules, 2017- (i) in sub-rule (1) of rule 26, in the fourth proviso, with effect from the 31 day of May, 2021, for the figures, letters and words 31 st day of May, 2021 , the figures, letters and words 31st day of August, 2021 shall be substituted; (ii) in sub-rule (4) of rule 36, for the second proviso, the following proviso shall be substituted, namely: - Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely: - . Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1 st day of June, 2021 till the 28th day of June, 2021. . By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government