Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2021. - 37/2021-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 13 December, 2021 Notification No. 37/2021-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-96) GSTR-2021/S.164(76)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 (Ninth Amendment) Rules, 2021. (2) These rules shall be deemed to have come into force with effect from the 1 day of December, 2021. 2. In the Gujarat Goods and Services Tax Rules, 2017, in FORM GST DRC-03,- (a) in the heading, after the words or statement , the words, letters and figures or intimation of tax ascertained through FORM GST DRC-01A shall be inserted; (b) against item 3, in column (3), for the word and letters Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) , the words, letters, figures and brackets Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC- 01A , Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify) shall be substituted; (c) against item 5, in column (2), after the word and figures within 30 days of its issue , the words, letters, figures and brackets , scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify) shall be inserted; (d) for the table, under serial number 7, for the table, the following table shall be substituted, namely:- Sr. No. Tax Period Act Place of supply (POS) Tax/ Cess Interest Penalty, if Applicable Fee Others Total Ledger utilised (Cash / Credit) Debit entry no. Date of debit entry 1 2 3 4 5 6 7 8 9 10 11 12 13 By order and in the name of Governor of Gujarat, (Dilip Thaker) Deputy Secretary to Government