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TMI BlogThe Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... , they shall be deemed to come into force from 17th day of August, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted; (iii) in rule 40, with effect from the 1stday of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board. ; (vi) for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. Qualification and appointment of members of the Authority for Advance Ruling.- The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. ; (vii) in FORM GST REG-01 under the heading Instructions for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry 2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act . (ix) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,- (i) in item (a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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