Gujarat Goods and Services Tax (Third Removal of Difficulties) Order, 2018

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..... ection 44 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such f .....

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..... section 172 of the Gujarat Goods and Services Tax Act, 2017, the Government of Gujarat, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title. This Order may be called the Gujarat Goods and Services Tax (Third Removal of Difficulties) Order, 2018. 2. In section 44 of the Gujarat Goods and Services Tax Act, 2017, in the Expl .....

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