Gujarat Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018

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Full Text of the Document

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....2 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned ....