Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2021.

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..... ces Tax Act, 2017 No.(GHN-96) GSTR-2021/S.164(76)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: - 1. Short title and co .....

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..... ined through FORM GST DRC- 01A , Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify) shall be substituted; (c) against item 5, in column (2), after the word and figures within 30 days of its issue , the words, letters, figures and brackets , scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigatio .....

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