Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2020.

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..... Goods Services Tax Act, 2017 No. (GHN-95)GSTR-2020/S.164(64)TH : In exercise of the 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 cal .....

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..... red persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification. . 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:- (2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) c .....

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