Amendmend in composition and registration Rules

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Gujarat Goods and Services Tax (Amendment) Rules, 2017.     (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. In t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder."; (f) in rule 22, in sub-rule (3), the words, brackets and figure "sub-rule (1) of" shall be deleted; (g) in rule 24,- (i) in sub-rule (1), the second proviso shall be deleted; (ii) after sub-rule (3), the following sub-rule shall be inse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf." shall be substituted; (i) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:- "5. Categories of Registered Person (i) Manufacturers, other than manufacturers of suc....