Procedure for quarterly tax payment and annual return for taxpayers under Notification No 02-2019 State Tax Rate

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.... conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj 25 of 2017) (hereafter in this notification referred to as the "said Act"), the Government of Gujarat, on the recommendations of the Council, hereby notifies the registered persons paying tax under the provisions of section 10 of the said Act or by availing the benefit of Government Notification, Finance Department No.(....