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Gujarat Govt. notifies SGST Act provisions w.e.f. June 22; Frames Registration & Composition Rules

Gujarat Government notifies certain provisions of Gujarat GST Act viz. Section 1 & 2 (Preliminary & Definitions), Sections 3 to 5 (Administration), Section 10 (Composition Levy), Section 22 to 30 (Registration), Section 139 (Transitional Provisions), Section 146 (Common Portal) and Section 164 (Power to make rules) w.e.f. June 22; Gujarat GST Rules, 2017 for registration and composition levy also to come into force from said date;

Further notifies “www.gst.gov.in” as Common Goods & Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and e-way bill; Provides exemption from registration to persons who are only engaged in making taxable supplies of goods / services on which total tax is liable to be paid on reverse charge basis by the recipient.

Click here to download the notifications Appointed day for some provisions under GST    Category of persons exempted from registration Notifying the common portal   GST Rules for Registration and composition .compressed