In exercise of the powers conferred by subsection (1) of section 50 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with section 148 of the said Act, the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in notification of the Government of Gujarat, Finance Department No. (GHN-30) GST-2017/S.50,54&56(l)-TH dated the 30th June, 2017 being Notification No. 13/2017-State Tax, namely:-
In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words "Tax period", the words "Month/Quarter" shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely;-
5.
6.
7.
2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021.
By order and in the name of Governor of Gujarat,
Dilip Thaker
Deputy Secretary to Government