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:

(1) These rules may be called the Gujarat Goods and Services Tax (Ninth Amendment) Rules, 2021.

(2) These rules shall be deemed to have come into force with effect from the 1st day of December, 2021.

2. In the Gujarat Goods and Services Tax Rules, 2017, in FORM GST DRC-03,-

(a) in the heading, after the words "or statement", the words, letters and figures "or intimation of tax ascertained through FORM GST DRC-01A" shall be inserted;

(b) against item 3, in column (3), for the word and letters "Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)", the words, letters, figures and brackets "Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and. Form GSTR-3B), others (specify)" shall be substituted;

(c) against item 5, in column (2), after the word and figures "within 30 days of its issue", the words, letters, figures and brackets ", scrutiny, intimation of tax ascertained through Form GST DRC-0IA, audit, inspection or investigation, others (specify)" shall be inserted;

(d) for the table, under serial number 7, the following table shall be substituted, namely:-

By order and in the name of Governor of Gujarat,

Dilip Thaker

Deputy Secretary to Government