Extra No.

10

©
The Gujarat Government Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORITY
Vol. LXIII ] TUESDAY, SEPTEMBER 27, 2022 / ASVINA 5, 1944
Separate paging is given to this Part in order that it may be filed as a Separate Compilation.

PART IV

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 26th September, 2022 is hereby published for general information.

K. M. LALA,
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.

GUJARAT ACT NO. 8 OF 2022.

(First published, after having received the assent of the Governor, in the "Gujarat Government
Gazette", on the 27th September, 2022).
AN ACT
further to amend the Gujarat Goods and Services Tax Act, 2017.
It is hereby enacted in the Seventy-third Year of the Republic of India as follows: —
1. (1) This Act may be called the Gujarat Goods and Services Tax (Amendment) Act, 2022. Short title and
(2) It shall come into force on such date as the State Government may, by notification in the commencement.
Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act.

IV Ex.-10 10-1
 10-2 GUJARAT GOVERNMENT GAZETTE, EX. 27-09-2022 [ PART IV

Amendment 2. In the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as “the Guj. 25 of 2017.
of section 16 principal Act”), in section 16,—
of Guj. 25 of
2017. (a) in sub-section (2),—
(i) after clause (b), the following clause shall be inserted, namely:––
“(ba) the details of input tax credit in respect of the said supply
communicated to such registered person under section 38 has not been
restricted;”;
(ii) in clause (c), the words, figures and letter “or section 43A” shall be
deleted;
(b) in sub-section (4), for the words and figures “due date of furnishing of the return
under section 39 for the month of September”, the words “thirtieth day of
November” shall be substituted.
Amendment 3. In the principal Act, in section 29, in sub-section (2),—
of section 29
of Guj. 25 of (a) in clause (b), for the words “returns for three consecutive tax periods”, the words
2017. “the return for a financial year beyond three months from the due date of furnishing
the said return” shall be substituted;
(b) in clause (c), for the words “a continuous period of six months”, the words “such
continuous tax period as may be prescribed” shall be substituted.
Amendment 4. In the principal Act, in section 34, in sub-section (2), for the word “September”, the
of section 34 words “the thirtieth day of November” shall be substituted.
of Guj. 25 of
2017.
Amendment 5. In the principal Act, in section 37,—
of section 37
of Guj. 25 of (a) in sub-section (1),––
2017. (i) after the words “shall furnish, electronically,”, the words “subject to
such conditions and restrictions and” shall be inserted;
(ii) for the words “shall be communicated to the recipient of the said
supplies within such time and in such manner as may be prescribed”, the
words “shall, subject to such conditions and restrictions, within such time
and in such manner as may be prescribed, be communicated to the
recipient of the said supplies” shall be substituted;
(iii) the first proviso shall be deleted;
(iv) in the second proviso, for the words “Provided further that”, the words
“Provided that” shall be substituted;
(v) in the third proviso, for the words “Provided also that”, the words
“Provided further that” shall be substituted;
(b) sub-section (2) shall be deleted;
(c) in sub-section (3),––
(i) the words and figures “ and which have remained unmatched under
section 42 or section 43” shall be deleted;
(ii) in the first proviso, for the words and figures “furnishing of the return
under section 39 for the month of September”, the words “the thirtieth day
of November” shall be substituted;
(d) after sub-section (3), the following sub-section shall be inserted, namely:––
PART IV ] GUJARAT GOVERNMENT GAZETTE, EX. 27-09-2022 10-3

“(4) A registered person shall not be allowed to furnish the details of

outward supplies under sub-section (1) for a tax period, if the details of
outward supplies for any of the previous tax periods has not been
furnished by him:
Provided that the Government may, on the recommendations of
the Council, by notification, subject to such conditions and restrictions as
may be specified therein, allow a registered person or a class of registered
persons to furnish the details of outward supplies under sub-section (1),
even if he has not furnished the details of outward supplies for one or more
previous tax periods.”.
6. In the principal Act, for section 38, the following section shall be substituted, Substitution
namely:— of section 38
of Guj. 25 of
2017.

“38. (1) The details of outward supplies furnished by the registered persons under Communication
sub-section (1) of section 37 and of such other supplies as may be prescribed, and of details of
an auto-generated statement containing the details of input tax credit shall be made inward supplies
and input tax
available electronically to the recipients of such supplies in such form and manner,
credit.
within such time, and subject to such conditions and restrictions as may be
prescribed.

(2) The auto-generated statement under sub-section (1) shall consist of––
(a) details of inward supplies in respect of which credit of input tax may
be available to the recipient; and
(b) details of supplies in respect of which such credit cannot be availed,
whether wholly or partly, by the recipient, on account of the details of the
said supplies being furnished under sub-section (1) of section 37,––
(i) by any registered person within such period of taking registration
as may be prescribed; or
(ii) by any registered person, who has defaulted in payment of tax
and where such default has continued for such period as may be
prescribed; or
(iii) by any registered person, the output tax payable by whom in
accordance with the statement of outward supplies furnished by him
under the said sub-section during such period, as may be prescribed,
exceeds the output tax paid by him during the said period by such
limit as may be prescribed; or
(iv) by any registered person who, during such period as may be
prescribed, has availed credit of input tax of an amount that exceeds
the credit that can be availed by him in accordance with clause (a),
by such limit as may be prescribed; or
(v) by any registered person, who has defaulted in discharging his
tax liability in accordance with the provisions of sub-section (12) of
section 49 subject to such conditions and restrictions as may be
prescribed; or
(vi) by such other class of persons as may be prescribed. ”. Amendment
of section
7. In the principal Act, in section 39,— 39 of Guj.
(a) in sub-section (5), for the word “twenty”, the word “thirteen” shall be 25 of 2017.
substituted;
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(b) in sub-section (7), for the first proviso, the following proviso shall be
substituted, namely:––
“Provided that every registered person furnishing return under the proviso
to sub-section (1) shall pay to the Government, in such form and manner, and
within such time, as may be prescribed,––
(a) an amount equal to the tax due taking into account inward and outward
supplies of goods or services or both, input tax credit availed, tax payable
and such other particulars during a month; or
(b) in lieu of the amount referred to in clause (a), an amount determined
in such manner and subject to such conditions and restrictions as may be
prescribed.”;
(c) in sub-section (9),––
(i) for the words and figures “Subject to the provisions of sections 37 and
38, if”, the word “Where” shall be substituted;
(ii) in the proviso, for the words “the due date for furnishing of return for
the month of September or second quarter”, the words “the thirtieth day of
November” shall be substituted;
(d) in sub-section (10), for the words “has not been furnished by him”, the
following shall be substituted, namely:––
“or the details of outward supplies under sub-section (1) of section 37 for
the said tax period has not been furnished by him:
Provided that the Government may, on the recommendations of
the Council, by notification, subject to such conditions and restrictions as
may be specified therein, allow a registered person or a class of registered
persons to furnish the return, even if he has not furnished the returns for
one or more previous tax periods or has not furnished the details of
outward supplies under sub-section (1) of section 37 for the said tax
period.”.

Substitution 8. In the principal Act, for section 41, the following section shall be substituted,
of section 41 namely:––
of Guj. 25 of
2017.
Availment “41. (1) Every registered person shall, subject to such conditions and restrictions
of input as may be prescribed, be entitled to avail the credit of eligible input tax, as self-
tax credit. assessed, in his return and such amount shall be credited to his electronic credit
ledger.
(2) The credit of input tax availed by a registered person under sub-section (1) in
respect of such supplies of goods or services or both, the tax payable whereon has
not been paid by the supplier, shall be reversed along with applicable interest, by
the said person in such manner as may be prescribed:
Provided that where the said supplier makes payment of the tax payable
in respect of the aforesaid supplies, the said registered person may re-avail the
amount of credit reversed by him in such manner as may be prescribed.”.
Deletion of 9. In the principal Act, sections 42, 43 and 43A shall be deleted.
sections 42,
43 and 43A
of Guj. 25 of
2017.
PART IV ] GUJARAT GOVERNMENT GAZETTE, EX. 27-09-2022 10-5

10. In the principal Act, in section 47, in sub-section (1),— Amendment

of section 47
(a) the words “or inward ” shall be deleted; of Guj. 25 of
(b) the words and figures “or section 38 ” shall be deleted; 2017.

(c) after the words and figures “section 39 or section 45”, the words and figures “
or section 52” shall be inserted.
11. In the principal Act, in section 48, in sub-section (2), for the words and figures Amendment
“under section 37, the details of inward supplies under section 38”, the words and figures of section
“under section 37”, shall be substituted. 48 of Guj.
25 of 2017.
12. In the principal Act, in section 49,— Amendment
(a) in sub-section (2), the words, figures and letter “or section 43A” shall be of section 49
deleted; of Guj. 25 of
2017.
(b) in sub-section (4), after the words “subject to such conditions”, the words “ and
restrictions” shall be inserted;
(c) after sub-section (11), the following sub-section shall be added, namely:—
“(12) Notwithstanding anything contained in this Act, the Government
may, on the recommendations of the Council, subject to such conditions
13 of 2017. and restrictions, specify such maximum proportion of output tax liability
under this Act or under the Integrated Goods and Services Tax Act, 2017
which may be discharged through the electronic credit ledger by a
registered person or a class of registered persons, as may be prescribed.”.
13. In the principal Act, in section 50, for sub-section (3), the following sub-section Amendment
shall be substituted and shall be deemed to have been substituted with effect from the 1st of section 50
day of July, 2017, namely:–– of Guj. 25
of 2017.
“(3) Where the input tax credit has been wrongly availed and utilised, the registered
person shall pay interest on such input tax credit wrongly availed and utilised, at
such rate not exceeding twenty-four per cent. as may be notified by the
Government, on the recommendations of the Council, and the interest shall be
calculated, in such manner as may be prescribed.”.
14. In the principal Act, in section 52, in sub-section (6), in the proviso, for the words “due Amendment
date for furnishing of statement for the month of September”, the words “thirtieth day of of section 52
November” shall be substituted. of Guj. 25 of
2017.
15. In the principal Act, in section 54,–– Amendment
(a) in sub-section (1), in the proviso, for the words and figures “the return of section 54
furnished under section 39 in such”, the words “such form and” shall be of Guj. 25 of
substituted; 2017.
(b) in sub-section (2), for the words “six months”, the words “two years” shall be
substituted;
(c) in sub-section (10), the words, brackets and figures “under sub-section (3)”
shall be deleted;
(d) in the Explanation, in clause (2), after sub-clause (b), the following sub-clause
shall be inserted, namely:––
“(ba) in the case of zero-rated supply of goods or services or both to a
Special Economic Zone developer or a Special Economic Zone unit where
a refund of tax paid is available in respect of such supplies themselves, or
as the case may be, the inputs or input services used in such supplies, the
due date for furnishing of return under section 39 in respect of such
supplies;”.
 10-6 GUJARAT GOVERNMENT GAZETTE, EX. 27-09-2022 [ PART IV

Amendment of 16. (1) The notification of the Government of Gujarat, Finance Department, No. (GHN-
notification 6)/GST-2018/S.146 (2) TH dated the 23rd January, 2018, issued by the Government
issued under
of Gujarat on the recommendations of the Council, under section 146 of the Gujarat Guj. 25 of 2017.
section 146 of
Guj. 25 of 2017, Goods and Services Tax Act, 2017, shall stand amended and shall be deemed to have
retrospectively. been amended retrospectively, in the manner specified in column (2) of the First
Schedule, on and from the date specified in column (3) of that Schedule.

(2) For the purposes of sub-section (1), the Government of Gujarat shall have and shall
be deemed to have the power to amend the notification referred to in the said sub-
section with retrospective effect as if the Government of Gujarat had the power to
amend the said notification under section 146 of the Gujarat Goods and Services Tax Guj. 25 of 2017.
Act, 2017, retrospectively, at all material times.

Amendment of 17. (1) The notification of the Government of Gujarat, Finance Department, No. (GHN-
notification
30)GST-2017/S.50, 54 & 56 (1)-TH dated the 30th June, 2017, issued by the
issued under
sub- section (1) Government of Gujarat on the recommendations of the Council, under sub-sections
and (3) of section (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Gujarat
50, sub-section Goods and Services Tax Act, 2017, shall stand amended and shall be deemed to have Guj. 25 of 2017.
(12) of section 54
and section 56 of been amended retrospectively, in the manner specified in column (2) of the Second
Guj. 25 of 2017, Schedule, on and from the date specified in column (3) of that Schedule.
retrospectively.
(2) For the purposes of sub-section (1), the Government of Gujarat shall have and shall
be deemed to have the power to amend the notification referred to in the said sub-
section with retrospective effect as if the Government of Gujarat had the power to
amend the said notification under sub-sections (1) and (3) of section 50, sub-section Guj. 25 of 2017.
(12) of section 54 and section 56 of the Gujarat Goods and Services Tax Act, 2017,
retrospectively, at all material times.

Retrospective 18. (1) Notwithstanding anything contained in the notification of the Government of
exemption Gujarat, Finance Department, No. (GHN-31)GST-2017/S.9(1)(1)-TH dated the 30th
from, or levy
June, 2017 issued by the Government of Gujarat, on the recommendations of the
or collection
of State tax in Council, in exercise of the powers under sub-section (1) of section 9 of the Gujarat Guj. 25 of 2017.
certain cases. Goods and Services Tax Act, 2017, no State tax shall be levied or collected in respect
of supply of unintended waste generated during the production of fish meal (falling
under heading 2301), except for fish oil, during the period commencing from the
1st day of July, 2017 and ending with the 30th day of September, 2019 (both days
inclusive).

(2) No refund shall be made of all such tax which has been collected, but which would
not have been so collected, had sub-section (1) been in force at all material times.

Retrospective 19. (1) Subject to the provisions of sub-section (2), the notification of the Government of
effect to Gujarat, Finance Department, No. (GHN-95) GST-2019/S.7 (2) (3)-TH dated the 30th
notification
issued under September, 2019 issued by the Government of Gujarat, on the recommendations of
sub-section the Council, in exercise of the powers under sub-section (2) of section 7 of the Gujarat
(2) of section Goods and Services Tax Act, 2017, shall be deemed to have, and always to have, for Guj. 25 of 2017.
7 of Guj. 25 all purposes, come into force on and from the 1st day of July, 2017.
of 2017.
(2) No refund shall be made of all such State tax which has been collected, but which
would not have been so collected, had the notification referred to in sub-section (1)
been in force at all material times.
PART IV ] GUJARAT GOVERNMENT GAZETTE, EX. 27-09-2022 10-7

THE FIRST SCHEDULE

[See section 16(1)]

Notification number and Amendment Date of effect of

date amendment

(1) (2) (3)

(GHN-6)/GST- In the said notification, in 22nd June, 2017

2018/S.146(2)TH dated the paragraph 1, for the words
23rd January, 2018 “furnishing of returns and
computation and settlement of
integrated tax”, the following
shall be substituted, namely:-
“furnishing of returns and
computation and settlement of
integrated tax and save as
otherwise provided in the
notification number (GHN-121)
GST-2019/S.146(3)TH, dated
the 17th December, 2019, all
functions provided under the
Gujarat Goods and Services Tax
Rules, 2017.”.

THE SECOND SCHEDULE

[See section 17(1)]

Notification number and Amendment Date of effect of

date amendment

(1) (2) (3)

(GHN-30)GST-2017/S.50, In the said notification, in the 1st July, 2017

54 & 56 (1)-TH dated the Table, against serial number 2,
30th June, 2017 in column (3), for the figures
“24”, the figures “18” shall be
substituted.

--------------

Signature Not Verified

Signed by:BHOLUSINGH G THAKUR
Date: 2022.09.30 11:16:39 +05:30
Reason: Validate Document
Location: Government Central Press,
Gandhinagar
Government Central Press, Gandhinagar.