Gujarat GST Act 2017
Gujarat GST Act 2017 received the assent of Governor on 9th June 2017
Acts of Gujarat Legislature and Ordinances promulgated and Regulations made by the Governor.
The following Act of the Gujarat Legislature, having been assented to by the Governor on the 9th June, 2017 is hereby published for general information.
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.
GUJARA T ACT NO. 25 OF 2017.
(First published, after having received the assent of the Governor, in the “Gujarat Government Gazette”, on the 9 th June, 2017).
to make a provision for levy and collection of tax on intra-State supply of goods or services or both and the matters connected therewith or incidental thereto.
It is enacted in the Sixty-eighth Year of the Republic of India as follows:-
LEVY AND COLLECTION OF TAX
TIME AND VALUE OF SUPPLY
INPUT TAX CREDIT
TAX INVOICE, CREDIT AND DEBIT NOTES
ACCOUNTS AND RECORDS
PAYMENT OF TAX
INSPECTION, SEARCH, SEIZURE AND ARREST
DEMANDS AND RECOVERY
LIABILITY TO PAY IN CERTAIN CASES
APPEALS AND REVISION
OFFENCES AND PENALTIES
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