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of <h1>Gujarat GST Rules Amended: Changes to Tax Terminology, Export Procedures, Refunds, and Offense Handling Effective July 1, 2017.</h1> The Gujarat Goods and Services Tax (Third Amendment) Rules, 2017, effective from July 1, 2017, amend various rules under the Gujarat GST Act, 2017. Key changes include modifications to rules on tax terminology, export procedures, and refund processes. New provisions address the refund of integrated tax on exports, inspection, search, seizure, and recovery procedures, including the attachment and sale of goods. The amendments also introduce procedures for demands, recovery, and compounding of offenses. The notification updates several GST forms, ensuring compliance and clarity in tax administration and enforcement within Gujarat.
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