Amendment notification under Sub Section (1) of Section 50 of the Gujarat Goods and Services Tax Act, 2017 (Notification dated 17-05-2021) – Govt. of Gujarat

• 21st, May 2021
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Amendment notification under Sub Section (1) of Section 50 of the Gujarat Goods and Services Tax Act, 2017 (Notification dated 17-05-2021) – Govt. of Gujarat

• This notification has come into effect from 18.04.2021.
• The following insertions made:
• Tax payer having an aggregate turnover of more than rupees 5crores in the preceding financial year – March, 2021, April 2021 was inserted.
• Taxpayer having an aggregate turnover of upto rupees 5 crores in the preceding financial year who liable to furnish the return as specified under sub-section (1) of section 39 – March 2021, April 2021 was inserted.
• Taxpayer having and aggregate turnover of upto rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 – March 2021, April 2021 was inserted.
• Tax payer who are liable to furnish the return as specified under sub section (2) of section 39 – Quarter ending March, 2021 was inserted.