DEMO|

54. Refund of tax.

52. Collection of tax at source.

50. Interest on delayed payment of tax.

49. Payment of tax, interest, penalty and other amounts.

48. Goods and services tax practitioners.

47. Levy of late fee.

43. Matching, reversal and reclaim of reduction in output tax liability.

42. Matching, reversal and reclaim of input tax credit.

41. Claim of input tax credit and provisional acceptance thereof.

39. Furnishing of returns.

38. Furnishing details of inward supplies.

37. Furnishing details of outward supplies.

34. Credit and debit notes.

29. Cancellation or suspension of registration.

16. Eligibility and conditions for taking input tax credit.

Scroll up

Scroll down

Gujarat Goods and Services Tax (Amendment) Act, 2022

Scroll up

Scroll down

CIRCULAR NO. 197/09/2023-GST No. GSL/GST/S.168/B.135 Dated 06th August 2023

Scroll up

Scroll down

THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
-

Body Notification No. 18/2022-State Tax, No.(GHN-68)GST-2022/S.1(18)TH, Dated 30th September, 2022.

In exercise of the powers conferred by subsection (2) of section 1 of the Gujarat Goods and Services Tax (Amendment) Act, 2022 (Guj.8 of 2022), the Government of Gujarat hereby appoints the 1st day of October, 2022, as the date on which all provisions of the said Act shall come into force.

By order and in the name of Governor of Gujarat,

(Dilip Thaker)

Deputy Secretary to Government