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of <h1>Gujarat GST Rules Amended: Deadlines Extended in Rule 24 and Rule 45; New Electronic Export Provisions in Rule 96.</h1> The Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2017, effective from October 28, 2017, amend the Gujarat Goods and Services Tax Rules, 2017. Key changes include extending the deadline in rule 24, sub-rule (4), from October 31, 2017, to December 31, 2017. Rule 45, sub-rule (3), allows for an extended period for filing, as notified by the Commissioner. Rule 96, sub-rule (2), and rule 96A, sub-rule (2), introduce provisions for electronically transmitting export details in FORM GSTR-1 after submitting FORM GSTR-3B, with auto-drafting in FORM GSTR-1 for the relevant tax period.
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