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TMI BlogGujarat Goods and Services Tax (Second) Amendment Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... ces Tax Rules, 2017, namely:- 1. Short title and commencement: (1) These rules may be called the Gujarat Goods and Services Tax (Second) Amendment Rules, 2022. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 1 day of October, 2022. 2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21, after clause (g), the following clauses shall be inserted, namely: (h) being a registered person required to file return under subsection (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to subsection (1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1). ; (b) sub-rule (3) shall be omitted; 5. In rule 38 of the said rules, (a) in clause (a), in sub-clause (ii), the word, letters and figure, in FORM GSTR-2 shall be omitted; (b) in clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of reversal of such credit or payment of tax in respect of such amount, at such rate as may be notified under said sub-section (3) of section 50. Explanation .- For the purposes of this sub-rule,- (1) input tax credit wrongly availed shall be construed to have been utilised, when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credit shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed. (2) the date of utilisation of such input tax c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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