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of <h1>Gujarat GST Rules Amended: Unique Identity Numbers Now Recognized, Changes to Registration and Refund Processes Effective December 2017.</h1> The Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2017, effective from December 29, 2017, introduce amendments to the Gujarat GST Rules, 2017. Key changes include the recognition of Unique Identity Numbers under the Central GST Act as valid under the Gujarat GST Act. Amendments to registration applications and refund processes for zero-rated supplies are specified. The notification also revises forms such as GST REG-10, GSTR-11, and GST RFD-10, detailing new procedures for registration, refund applications, and reporting requirements. These changes aim to streamline GST processes and enhance compliance within Gujarat.
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