Final notification of the Gujarat Goods and Services Tax (Third Amendment) Rules, 2021 (Notification dated 17.05.2021) – Govt. of Gujarat

• 20th, May 2021
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Final notification of the Gujarat Goods and Services Tax (Third Amendment) Rules, 2021 (Notification dated 17.05.2021) – Govt. of Gujarat

• This notification had come into effect from 01.05.2021.
• In the Gujarat Goods and Service Tax Rules, 2017:
• In sub-rule (4) of rule 36, the first proviso, the following inserted. Provided further that such conditions shall apply cumulatively for the period April and May, 2021 and the return in Form GSTR-3B for the tax period may, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with conditions above.
• In Sub-Rule (2) of rule 59, the following proviso inserted. Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till 28th day of May 2021.