Gujarat Goods and Services Tax (Thirteenth Amendment) Rules, 2018

Nov 01, 2018 | by Avantis RegTech Legal Research Team


The Government of Gujarat on October 30, 2018 has published the Gujarat Goods and Services Tax (Thirteenth Amendment) Rules, 2018 to further amend the Gujarat Goods and Services Tax Rules, 2017.

Some of the major amendment in the Gujarat Goods and Services Tax Rules, 2017 are as under:

·         After Rule 83, the following rule shall be inserted, namely:

83A- Examination of Goods and Services Tax Practitioners:

The Section provide the procedure to be followed for passing the examination by every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule.

·         After Rule 142, the following rule shall be inserted, namely:

142A- Procedure for recovery of dues under existing laws.

·         After FORM GST DRC-07, the following form shall be inserted, namely:

FORM GST DRC-07A: Summary of the order creating demand under existing laws.

·         after FORM GST DRC-08, the following form shall be inserted, namely:

FORM GST DRC-08A: Amendment/Modification of summary of the order creating demand under existing laws.

[Notification No. 60/2018-State Tax]

URL: https://commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/13TH%20AMENDMENT%20TO%20GGST%20RULES%20%202017.pdf

 

 


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