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    <title>Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2018.</title>
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    <description>Amendments revise valuation, refund, eligibility and compliance under the Gujarat GST Rules. A proviso in rule 37 deems certain value additions paid for input tax credit purposes; rule 83 extends a time period to eighteen months; rule 95 requires inward supplies to be received from a registered person against a tax invoice. Rule 89 replaces the inverted duty refund calculation with a formula apportioning Net ITC over Adjusted Total Turnover and subtracting tax payable, and revises Annexures in FORM GST RFD 01/RFD 01A to require invoice-level details for refund claims.</description>
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