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

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..... e powers conferred by section 164 of 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 (Eighth Amendment) Rules, 2020. (2) They shall be dee .....

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..... e details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case .....

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