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    <title>The Gujarat Goods and Services Tax (Eighth Amendment) Rules, 2018.</title>
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    <description>Where a person, instead of replying to a show cause notice for contravention of specified registration provisions, files all pending returns and makes full payment of tax, interest and late fee, the proper officer shall drop the cancellation proceedings and pass an order in FORM GST REG 20. Rule 36(2) permits input tax credit where a document lacks some particulars but contains tax amount, description, total value, supplier and recipient GSTINs and place of supply for inter State supplies. Multiple forms including GST REG 20, ITC 04, GSTR 9 and GSTR 9A are substituted or inserted with detailed reporting requirements.</description>
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