Seeks to notify special procedure for making payment of 35% as tax liability in first two month

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t Goods and Services Tax Act, 2017 No.GHN-110-GST-2020/S.148-36-TH:- In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), (hereinafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby notifies the registere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ere the return is furnished monthly: Provided that no such amount may be required to be deposited- (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability; (b) for the second month of the quarter, where the balance in the electronic cash le .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X