Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2020

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..... f the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2020. (2) They shall come into force with effect from the 01st day o .....

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..... the turnover of taxable supplies of goods and services in the State 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent. of the turnover of supplies of goods and services in the State.''. By order and in the name of Governor of Gujarat, .....

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