Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2021

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....he powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement: (1) These rules may be called the Gujarat Goods and Services Tax (....