GENERAL/ MISCELLANEOUS CIRCULARS
Gujarat Goods and Services Tax (Amendment) Act 2026
By TEAM CIRCULAR EXPRESS • 24 Sep 2026
👁 7 views
• This Act amends the Gujarat Goods and Services Tax Act, 2017.
• It modifies Section 15 regarding post-supply discounts and credit notes.
• It updates Section 34 concerning the issuance of credit notes for discounts.
• It amends Section 54 to include provisions for unutilised input tax credit and specific refund exclusions for goods exported with payment of tax.
• The Act comes into force on notified dates.
• It modifies Section 15 regarding post-supply discounts and credit notes.
• It updates Section 34 concerning the issuance of credit notes for discounts.
• It amends Section 54 to include provisions for unutilised input tax credit and specific refund exclusions for goods exported with payment of tax.
• The Act comes into force on notified dates.
purpose of issuance
To amend the Gujarat Goods and Services Tax Act, 2017 regarding discounts, credit notes, and tax refunds.
Most Important Details
The Act introduces amendments to sections 15, 34, and 54 of the principal Act to align with updated GST procedures for discounts and input tax credit refunds.
is it guidelines or office order
Act
issue for which issued
Legislative amendment to state GST law
🔒 Document — view only
Regards, Circular Express
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GENERAL/ MISCELLANEOUS CIRCULARS
Gujarat Goods and Services Tax (Amendment) Act 2026
By TEAM CIRCULAR EXPRESS • 24 Sep 2026
👁 7 views
• This Act amends the Gujarat Goods and Services Tax Act, 2017.
• It modifies Section 15 regarding post-supply discounts and credit notes.
• It updates Section 34 concerning the issuance of credit notes for discounts.
• It amends Section 54 to include provisions for unutilised input tax credit and specific refund exclusions for goods exported with payment of tax.
• The Act comes into force on notified dates.
• It modifies Section 15 regarding post-supply discounts and credit notes.
• It updates Section 34 concerning the issuance of credit notes for discounts.
• It amends Section 54 to include provisions for unutilised input tax credit and specific refund exclusions for goods exported with payment of tax.
• The Act comes into force on notified dates.
purpose of issuance
To amend the Gujarat Goods and Services Tax Act, 2017 regarding discounts, credit notes, and tax refunds.
Most Important Details
The Act introduces amendments to sections 15, 34, and 54 of the principal Act to align with updated GST procedures for discounts and input tax credit refunds.
is it guidelines or office order
Act
issue for which issued
Legislative amendment to state GST law
🔒 Document — view only
Regards, Circular Express
Similar Circulars
Passenger Charter: Know Your Rights When You Fly by Ministry of Civil Aviation, February 2019
#Cancellation
18th October, 2026 Approval of Resolution Plan – Arch Pharmalabs Limited [IA (IBC) (Plan) No. 127/MB/2025 in CP (IB) No. 686/MB/2023] PDF
#LEGAL#Maharashtra#Mumbai
Athwas Retail Discount Campaign for J&K Bank Mastercard Debit and Credit Cards
#New
Special Economic Zones (Fourth Amendment) Rules 2026 by Ministry of Commerce and Industry
Comparative Statement of Allocation of Business Rules for Department of Consumer Affairs
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