Gujarat Goods and Services Tax (Third Amendment) Rules, 2022 - 22/2022-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 16th December, 2022, Notification No. 22/2022-State Tax No.GHN-80-GST-2022/S.164 (81) 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 amend the 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, 2022. (2) They shall be deemed to have come into force with effect from the 16th day of November, 2022. 2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in FORM GSTR-9, under the heading Instructions, in paragraph 7,- (A) for the figures, letters and words between April, 2022 to September, 2022 , the figures, letters and words of April, 2022 to October, 2022 filed upto 30th November, 2022 shall be substituted; (B) in the Table, in second column,- (I) against serial numbers 10 11, for the figures and words April, 2022 to September, 2022 , the figures, letters and words April, 2022 to October, 2022 filed upto 30th November, 2022 shall be substituted; (Il) against serial number 12, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted; (Ill) against serial number 13, for the figures and words April 2022 to September 2022 , the figures, letters and words April, 2022 to October, 2022 upto 30th November, 2022 shall be substituted. By order and in the name of the Governor of Gujarat, (Dilip Thaker) Deputy Secretary to Government.