Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2021.

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.... GST-2021/S.164(73)TH - In exercise of the 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: ....

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.... that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021."; (iii) in FORM GST ASMT-14, - (a) after t....