The Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2017.

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.... 164 of the Gujarat Goods 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 (Ninth Amendment) Rules, 2017. (2) They shall come into force from 13th day of October, 2017. 2. In the Gujarat Goods a....

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....eriod of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) after rule 46, the following rule shall be inserted, namely:- "46A. Invoice-cum-bill of supply.- Notwithstanding an....

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.... quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10."; (v) in FORM GST CMP-02, for the words, figures and brackets "See rule 3(2)", the words, figures, brackets and letter "See rule 3(3) and 3(3A....

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....                                           "; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- "4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details ....