Procedure for quarterly tax payment and annual return for taxpayers under Notification No 02-2019 State Tax Rate

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..... No. (GHN-43)GST-2019/S.148(15)TH:-- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj 25 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Gujarat, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by avai .....

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..... s and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year. 4. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of section 37 and section 39 of the said Act if they have furnished FORM .....

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