TMI BlogGujarat Goods and Services Tax (Sixth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017) 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 hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Sixth Amendment) Rules, 2018. (2) Save as oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI. ; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) PAN 2. Details of registrations having the same PAN Sl. No GSTIN Trade Name State/UT 3. Verifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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