tag:blogger.com,1999:blog-7002250881205756172026-08-03T23:27:55.980+05:30Simplified GST in Gujarati and EnglishAlkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comBlogger22125tag:blogger.com,1999:blog-700225088120575617.post-62079787262722114862022-07-25T10:16:00.003+05:302022-07-25T10:16:26.658+05:30<p>&nbsp;</p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; text-align: justify;"><span lang="GU" style="background: white; color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">માનનીય સભ્ય શ્રી</span><span lang="EN-US" style="background: white; color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Arial;">,</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;;"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">શુભેચ્છા </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">!!!!<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">તમારા ધ્યાનમાં હશે જ કે </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">GST </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">અમલના પાંચ વર્ષ પછી</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સંખ્યાબંધ ફેરફારો થયા છે અને સમયાંતરે કાયદા અને નિયમોમાં સુધારો કરવામાં આવ્યા છે.</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">વેપારી અને કરદાતાની સુવિધા માટે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સર્ક્યુલર (પરિપત્ર) નં.</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">172/2022</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> જારી કરવામાં આવ્યો છે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">જેમાં</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">ડીમ્ડ એક્સપોર્ટ્સ (એટલે ​​કે </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">EOU, STP,<span style="mso-spacerun: yes;">&nbsp; </span></span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">વગેરેને સપ્લાય)ને રિફંડ</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">કલમ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">71(5) </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">ખાસ કરીને કર્મચારી દ્વારા એમ્પ્લોયરને આપવામાં આવતી સેવા અને લાભો સંબંધિત<span style="mso-spacerun: yes;">&nbsp; </span>અને ઈલેક્ટ્રોનિક ક્રેડિટ/કેસ લેઝરનો ઉપયોગ અંગે સ્પષ્ટતા કરવામાં આવી છે.</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સર્ક્યુલરનો ભાવાર્થ અનુવાદ આપણા બ્લોગ પર અપલોડ કરેલ છે. લિંક નીચે આપી છે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="EN-US"><a href="https://janialkesh.blogspot.com/p/home.html"><span style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">GST Gujarat</span></a></span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">આપણા મોટા પ્રમાણમાં કરદાતા અને વેપારી જગતને ફાયદો પહોંચાડવા માટે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">આ ઈ-મેલ વધારે વ્યક્તિને ફોરવર્ડ કરો.</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">તમારા તરફથી સૂચન/કોમેંટ હંમેશા આવકાર્ય છે.</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">આભાર સહ</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="EN-US"><a href="https://janialkesh.blogspot.com/p/home.html"><span style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">GST Gujarat</span></a></span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-11298881721249418172022-07-18T16:51:00.000+05:302022-07-18T16:51:07.564+05:30<p>&nbsp;માનનીય સભ્યશ્રી,</p><p>શુભેચ્છા&nbsp;</p><p><br /></p><p style="text-align: justify;">બનાવટી ( ફેક ) ઇન્વોઇસ સાથે સંકળાયેલા વ્યવહારોના સંબંધમાં વેરાની માંગણી અને દંડની જોગવાઈ લાગુ થવા સાથે સંબંધિત વિવિધ મુદ્દાની સ્પષ્ટતા કરતો પરિપત્ર (સર્ક્યુલર) નં.171/2022&nbsp; જારી કરવામાં આવ્યો છે.</p><p>તેનો ભાવાર્થ અનુવાદ આપણા બ્લોગ પર અપલોડ કરવામાં&nbsp; આવ્યો છે. લિંક નીચે આપેલ છે.</p><p><br /></p><p><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank">GST Gujarat&nbsp;</a></p><p><br /></p><p>તમને&nbsp; વિનંતી છે કે આને શક્ય તેટલા લોકોને ફોરવર્ડ કરો.&nbsp;</p><p><br /></p><p>આભાર સહ</p><p><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank">GST Gujarat&nbsp;</a></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-8705795981751506682022-07-12T18:33:00.002+05:302022-07-12T18:33:27.132+05:30<p>&nbsp;<span style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: large;">માનનીય સભ્યશ્રી,</span></p><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /><div style="text-align: justify;">તમે જોયું જ હશે કે ડીપાર્ટમેન્ટ દ્વારા GSTR-1 અને GSTR-3B માંના આંકડાઓ સાથે મેળ ન હોવાને કારણે &nbsp;નોટિસ જારી કરવામાં આવે છે. આ યોગ્ય કૉલમમાં આંકડા ન ભરવાથી અથવા ખોટી કૉલમમાં વિગતો રજૂ કરવા માટે હોઈ શકે છે. કરદાતાની સુવિધા માટે પરિપત્ર (સર્ક્યુલર) નં.170/2022 ફોર્મ GSTR-3B માં ભરવાની વિગતોની સ્પષ્ટા કરતો જારી કરવામાં આવ્યો છે.</div><div style="text-align: justify;">ભાવાર્થ અનુવાદ આપણા બ્લોગ પર અપલોડ કરવામાં &nbsp;આવ્યો છે. લિંક નીચે આપેલ છે.</div></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small; text-align: justify;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white;"><div style="color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small; text-align: center;"><a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/home.html&amp;source=gmail&amp;ust=1657717260875000&amp;usg=AOvVaw2qKl9cqrMvS6HCpUaqNUoL" href="https://janialkesh.blogspot.com/p/home.html" style="color: #1155cc; font-size: large;" target="_blank">GST Gujarat&nbsp;</a></div><div style="font-size: large; text-align: justify;"><span style="color: #222222; font-family: Arial, Helvetica, sans-serif;"><br /></span></div><span style="font-size: medium;"><span style="color: #222222; font-family: Arial, Helvetica, sans-serif;"><div style="text-align: justify;">તમને &nbsp;વિનંતી કરવામાં આવે છે કે આને શક્ય તેટલા લોકોને ફોરવર્ડ કરો જેથી ભવિષ્યમાં ઉદ્ભવી શકે તેવા વિવાદને અટકાવી શકાય.</div><div style="text-align: justify;"><br /></div></span><span style="color: #222222; font-family: Arial, Helvetica, sans-serif;"><div style="text-align: justify;">આભાર સહ</div></span></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/home.html&amp;source=gmail&amp;ust=1657717260875000&amp;usg=AOvVaw2qKl9cqrMvS6HCpUaqNUoL" href="https://janialkesh.blogspot.com/p/home.html" style="color: #1155cc;" target="_blank"><span style="font-size: medium;">GST Gujarat&nbsp;</span></a></div>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-76775466596203527962022-04-16T13:18:00.003+05:302022-04-16T13:20:12.216+05:30<p>શ્રી</p><p>ઇ-ઇન્વોઇસ માટે નિયમ 48 (4) હેઠળ મુખ્ય નોટિફિકેશન નંબર 13/2020 તારીખ 21 માર્ચ 2020 ના રોજ જારી કરવામાં આવેલું છે, જેને નોટિફિકેશન નંબર 23/2021 ત્થા નોટિફિકેશન નંબર 01/2022 થી સુધારો કરવામાં આવ્યો છે અને તે તારીખ 1 એપ્રિલ 2022 ના રોજથી અમલમાં આવે છે. જે રજિસ્ટર વ્યક્તિનું એકંદર ટર્નઓવર 20 કરોડ રૂપિયાથી વધુ છે તેમણે ઇ-ઇન્વોઇસ ઇશ્યુ કરવું ફરજિયાત છે.</p><p><br /></p><p>નીચે આપેલા રજિસ્ટર વ્યક્તિને ઇ-ઇન્વોઇસ ઇશ્યુ કરવામાંથી મુક્તિ આપવામાં આવી છે :-</p><p><br /></p><p>(i) સરકારી વિભાગ</p><p><br /></p><p>(ii) સ્થાનિક સત્તા મંડળ</p><p><br /></p><p>(iii) ઇન્સ્યોરન્સ કંપની</p><p><br /></p><p>(iv) બેંક</p><p><br /></p><p>(v) નાણાકીય સંસ્થા (NBFC સહિત)</p><p><br /></p><p>(vi) માલ પરિવહન એજન્સી (GTA)</p><p><br /></p><p>(vii) પેસેન્જર પરિવહનની સેવા</p><p><br /></p><p>(viii) સિનેમા હોલ (મલ્ટિપ્લેક્સ)</p><p><br /></p><p>ઇ-ઇન્વોઇસ ઇસ્યુ કરવા માટેની સામાન્ય માહિતી</p><p><br /></p><p>સૌપ્રથમ નીચે આપેલી વેબસાઈટ પર જાવ&nbsp;</p><p><br /></p><p><a href="http://einvoice1.gst.gov.in/">einvoice1.gst.gov.in/</a></p><p><br /></p><p>ત્યાં Registration’ પર ‘e-Invoice Enablement’ પર ક્લિક કરો</p><p><br /></p><p>ત્યાં આપેલા બોક્સમાં GSTIN number દાખલ કરો અને આપેલા ‘CAPTCHA’ ટાઈપ કરો.</p><p><br /></p><p>ઇ-ઇન્વોઇસ જનરેટ કરવા માટે ‘LOGIN’ પર જાવ અને વિગતો ભરો.</p><p>જ્યારે પણ ઇ-ઇન્વોઇસ જનરેટ કરો તો ખૂબ જ કાળજી રાખવી કારણ કે હાલમાં જનરેટ થયા પછી તેમાં સુધારો થઈ શકતા નથી અને તેને કેન્સલ (રદ્દ) પણ કરી શકાતું નથી.</p><p><br /></p><p>આભાર</p><div><br /></div>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-25549221251162800242022-03-30T11:13:00.003+05:302022-04-08T11:35:45.580+05:30<p>&nbsp;</p><p><span style="font-family: georgia; font-size: large;">Hon'ble Members,</span></p><p><span style="font-family: georgia; font-size: large;">CGST Act, 2017 as on 01.01.2022 is now available for quick and easy reference. All you need to do is download the file and click on the effective date for reference. You need internet connection. click on the "download" given below.</span></p><blockquote style="border: none; margin: 0px 0px 0px 40px; padding: 0px;"><p style="text-align: left;"><span style="font-family: georgia; font-size: large;"><a href="https://drive.google.com/file/d/1tLcf5hc_FDBwHp5RlhynIncoB6P37T0q/view?usp=sharing" target="_blank">Download</a></span></p></blockquote><p><span style="font-family: georgia; font-size: large;">Discrepancy or error if any may please be communicated.</span></p><p><span style="font-family: georgia; font-size: large;">&nbsp;Thanks,</span></p><p><span style="font-family: georgia; font-size: large;">With Regards</span></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-89792275560077556512022-03-21T09:41:00.002+05:302022-03-21T09:41:00.149+05:30<p>&nbsp;<span lang="GU" style="background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #222222; font-family: Shruti, sans-serif; font-size: 12pt;">માનનીય સભ્ય શ્રી</span><span lang="EN-US" style="background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #222222; font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt;">,</span></p><p class="MsoNormal" style="background-color: white; color: #222222; font-family: Calibri, sans-serif; font-size: 11pt; line-height: normal; margin: 0in;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt;"></span></p><p class="MsoNormal" style="background-clip: initial; background-color: white; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #222222; font-family: Calibri, sans-serif; font-size: 11pt; line-height: 16.8667px; margin: 0in 0in 10pt;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">&nbsp;</span></p><p class="MsoNormal" style="background-color: white; color: #222222; font-family: Calibri, sans-serif; font-size: 11pt; line-height: 16.8667px; margin: 0in 0in 10pt;"><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">શુભેચ્છા&nbsp;</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">!!!!</span></p><p class="MsoNormal" style="background-color: white; color: #222222; font-family: Calibri, sans-serif; font-size: 11pt; line-height: 16.8667px; margin: 0in 0in 10pt; text-align: justify; text-indent: 0.5in;"><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">એક સંકલ્પ ના ભાગરૂપે&nbsp;</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">CGST Act, 2017</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">ની કલમ&nbsp;</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">15</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">&nbsp;સુધીનું અપડેટ અને તેની&nbsp; ચર્ચા આપણા બ્લોગ ઉપર અપલોડ કરવામાં આવ્યું છે</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">,&nbsp;</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">જેની લિંક નીચે આપવામાં આવી છે</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">.</span></p><p class="MsoNormal" style="background-color: white; color: #222222; font-family: Calibri, sans-serif; font-size: 11pt; line-height: 16.8667px; margin: 0in 0in 10pt; text-align: justify; text-indent: 0.5in;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;"><a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/blog-page_20.html&amp;source=gmail&amp;ust=1647778275186000&amp;usg=AOvVaw3-hQtF4PWy5WEx-HpKK8Tn" href="https://janialkesh.blogspot.com/p/blog-page_20.html" style="color: #0563c1;" target="_blank">https://janialkesh.blogspot.<wbr></wbr>com/p/blog-page_<span lang="GU" style="font-family: Shruti, sans-serif;">20.</span>html</a>&nbsp;</span><span lang="EN-US" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">&nbsp;</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;"></span></p><p class="MsoNormal" style="background-color: white; color: #222222; font-family: Calibri, sans-serif; font-size: 11pt; line-height: 16.8667px; margin: 0in 0in 10pt; text-indent: 0.5in;"><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">વધુમાં</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">,&nbsp;</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">શ્રેષ્ઠ આપવાના પ્રયત્નોમાં&nbsp; તમારી સલાહ અને સૂચન મહત્વનો ભાગ ભજવે છે તેથી સલાહ&nbsp;</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">/&nbsp;</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">સૂચન આપતા રહેશો</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">,</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">&nbsp;તેવી આશા.</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;"></span></p><p class="MsoNormal" style="background-color: white; color: #222222; font-family: Calibri, sans-serif; font-size: 11pt; line-height: 16.8667px; margin: 0in 0in 10pt; text-indent: 0.5in;"><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">તમે આપણા&nbsp;</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">‘</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">ચર્ચા</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">’</span><span lang="EN-US" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">&nbsp;</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">મંચમાં પ્રશ્ન પણ પૂછી શકો છો અને આપેલા પ્રશ્નોના જવાબ માટે તમારું મંતવ્ય પણ રજૂ કરી શકો છો.</span><span lang="GU" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">&nbsp;</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">જ્ઞાન આપવાથી વધે છે તેથી તમારા જ્ઞાનનો લાભ અન્યને પણ આપો</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">.</span><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">&nbsp;</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;"></span></p><p class="MsoNormal" style="background-color: white; color: #222222; font-family: Calibri, sans-serif; font-size: 11pt; line-height: 16.8667px; margin: 0in 0in 10pt;"><span lang="GU" style="font-family: Shruti, sans-serif; font-size: 12pt; line-height: 18.4px;">આભાર સહ</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;"></span></p><p class="MsoNormal" style="background-color: white; color: #222222; font-family: Calibri, sans-serif; font-size: 11pt; line-height: 16.8667px; margin: 0in 0in 10pt;"><span lang="EN-US"><a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/home.html&amp;source=gmail&amp;ust=1647778275186000&amp;usg=AOvVaw3EJTWF-EKQANFUJcf4Syo1" href="https://janialkesh.blogspot.com/p/home.html" style="color: #0563c1;" target="_blank"><span style="font-family: &quot;Bookman Old Style&quot;, serif; font-size: 12pt; line-height: 18.4px;">GST Gujarat</span></a></span></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-83741236445485226322022-02-28T11:19:00.002+05:302022-02-28T11:19:41.243+05:30<p>&nbsp;</p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0in;"><span lang="GU" style="background: white; color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">માનનીય સભ્ય શ્રી</span><span lang="EN-US" style="background: white; color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Arial;">,</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;;"><o:p></o:p></span></p> <p class="MsoNormal" style="background: white;"><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">શુભેચ્છા </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">!!!!<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: .5in;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સર્ક્યુલર (પરિપત્ર )નં. </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">167/2021 </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">નો ભાવાર્થ અનુવાદ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">'</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સર્ક્યુલર</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">' </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">હેઠળ અપલોડ કરવામાં આવ્યો છે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">જેની લીંક નીચે આપવામાં આવી છે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">.</span><span lang="EN-US" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p align="center" class="MsoNormal" style="text-align: center;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%;"><a href="https://janialkesh.blogspot.com/p/blog-page_23.html">https://janialkesh.blogspot.com/p/blog-page_23.html</a><o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: .5in;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">વધુમાં</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">શ્રેષ્ઠ આપવાના પ્રયત્નોમાં<span style="mso-spacerun: yes;">&nbsp; </span>તમારી સલાહ અને સૂચન મહત્વનો ભાગ ભજવે છે તેથી સલાહ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">/ </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સૂચન આપતા રહેશો</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">,</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> તેવી આશા. </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: .5in;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">તમે આપણા </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">‘</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">ચર્ચા</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">’</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> મંચમાં પ્રશ્ન પણ પૂછી શકો છો અને આપેલા પ્રશ્નોના જવાબ માટે તમારું મંતવ્ય પણ રજૂ કરી શકો છો.</span><span lang="GU" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"> </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">જ્ઞાન આપવાથી વધે છે તેથી તમારા જ્ઞાનનો લાભ અન્યને પણ આપો</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">.</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"><span style="mso-spacerun: yes;">&nbsp; </span></span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">આભાર સહ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="EN-US"><a href="https://janialkesh.blogspot.com/p/home.html"><span style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">GST Gujarat</span></a></span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-49419525180248813772022-02-21T15:53:00.000+05:302022-02-21T15:53:00.998+05:30<p>&nbsp;</p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0in;"><span lang="GU" style="background: white; color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">માનનીય સભ્ય શ્રી</span><span lang="EN-US" style="background: white; color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Arial;">,</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;;"><o:p></o:p></span></p> <p class="MsoNormal" style="background: white;"><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">શુભેચ્છા </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">!!!!<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: .5in;"><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">GTA </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સેવા અને સપ્લાયનું સ્થળ પરનો લેખ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">“</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">અન્ય</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">”</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> વિભાગ હેઠળ અપલોડ કરવામાં આવ્યો છે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">,</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> જેની લીંક નીચે આપવામાં આવી છે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">.</span><span lang="EN-US" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="EN-US"><a href="https://janialkesh.blogspot.com/p/blog-page_63.html" target="_blank"><span style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">https://janialkesh.blogspot.com/p/blog-page_</span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">63.</span><span style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">html</span></a></span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">વધુમાં</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">શ્રેષ્ઠ આપવાના પ્રયત્નોમાં<span style="mso-spacerun: yes;">&nbsp; </span>તમારી સલાહ અને સૂચન મહત્વનો ભાગ ભજવે છે તેથી અવિરતપણે સલાહ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">/ </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સૂચન આપતા રહેશો</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">,</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> તેવી આશા છે. </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">તમે આપણા </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">‘</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">ચર્ચા</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">’</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> મંચમાં પ્રશ્ન પણ પૂછી શકો છો અને આપેલા પ્રશ્નોના જવાબ માટે તમારું મંતવ્ય પણ રજૂ કરી શકો છો.</span><span lang="GU" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"> </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">જ્ઞાન આપવાથી વધે છે તેથી તમારા જ્ઞાનનો લાભ અન્યને પણ આપો</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">.</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"><span style="mso-spacerun: yes;">&nbsp; </span></span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">આભાર સહ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="EN-US"><a href="https://janialkesh.blogspot.com/p/home.html"><span style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">GST Gujarat</span></a></span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-6459971512708264092021-12-20T11:00:00.005+05:302021-12-20T11:00:00.152+05:30<p style="text-align: justify;"><span style="font-family: verdana;"><span style="font-size: medium;">&nbsp;</span><span style="font-size: large;">માનનીય સભ્ય શ્રી,</span></span></p><p style="text-align: justify;"><span style="font-family: verdana; font-size: large;">&nbsp; &nbsp; &nbsp;ફેક્ટરી ગેટ (Ex-factory) ડિલિવરી જેમાં માલનું હેરફેર સામેલ છે તે કિસ્સામાં સપ્લાયનું સ્થળ કયું હશે રાજ્યાંતર્ગત (રાજ્યની અંદર) કે આંતરરાજ્ય (એક રાજ્ય થી બીજા રાજ્ય) અને શું CGST + SGST લાગશે કે IGST?</span></p><p style="text-align: justify;"><span style="font-family: verdana; font-size: large;">પ્રશ્નનો જવાબ જાણવા, માલ</span><span style="font-family: Shruti, sans-serif; text-align: left;"><span style="font-size: large;">ના</span></span><span style="font-family: verdana; font-size: x-large;">&nbsp;સપ્લાયનું સ્થળ જેને અંગ્રેજીમાં 'Place of supply' કહેવામાં આવે છે તેના પરનો એક લેખ આપણા બ્લોગ ઉપર 'અન્ય' વિભાગ હેઠળ અપલોડ કરવામાં આવ્યો છે. લિંક નીચે આપી છે</span></p><p style="text-align: center;"><span style="font-family: verdana; font-size: large;"><span style="text-align: left;"><span style="color: #0000ee;"><u>https://janialkesh.blogspot.com/p/blog-page_63.html</u></span></span><br /></span></p><p style="text-align: justify;"><span style="font-family: verdana; font-size: large;"><br /></span></p><p style="text-align: justify;"><span style="font-family: verdana; font-size: large;">તમે ડાઉનલોડ પણ કરી શકો છો.</span></p><p style="text-align: justify;"><span style="font-family: verdana; font-size: large;">આભાર સહ</span></p><p style="text-align: justify;"><span style="font-family: verdana; font-size: large;"><a href="https://janialkesh.blogspot.com/p/home.html">GST Gujarat</a></span></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-65978602881778067152021-11-13T12:39:00.002+05:302021-11-13T12:39:00.148+05:30<p>&nbsp;</p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0in;"><span lang="GU" style="background: white; color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">માનનીય સભ્યશ્રી</span><span lang="EN-US" style="background: white; color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Arial;">,</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-fareast-font-family: &quot;Times New Roman&quot;;"><o:p></o:p></span></p> <p class="MsoNormal" style="background: white;"><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Arial;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">માનનીય શ્રી</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">,<o:p></o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">શુભેચ્છા </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">!!!!<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify; text-indent: .5in;"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">જીએસટીમાં એવું બની શકે કે ભૂલથી </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">CGST+SGST </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">ના બદલે </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">IGST</span><span lang="EN-US" style="font-family: &quot;Shruti&quot;,sans-serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">વેરો ભરાઈ ગયો હોય અથવા તો </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">IGST</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> ના બદલે </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">CGST+SGST </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">વેરો ભર્યો હોય અને જો કોઈ એડજસ્ટમેન્ટ એટલે કે મેળ ના કર્યો હોય તો </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">CGST</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">ની કલમ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">77</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> હેઠળ </span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">રિફંડ ક્લેમ</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> ફાઇલ થઇ શકે છે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">.</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> આ બાબતના મહત્વના મુદ્દાના ખુલાસા કરતું સર્ક્યુલર નંબર </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">162/2021</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> જારી કરવામાં આવ્યું છે તેનો ભાવાર્થ અનુવાદ જેમાં મુખ્ય અને મહત્વના મુદ્દાને આવરી લેવામાં આવ્યા છે તે આપણા બ્લોગ ઉપર </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">‘</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સર્ક્યુલર</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">’ </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">વિભાગ હેઠળ અપલોડ કરવામાં આવ્યું છે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">,</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> જેની લીન્ક નીચે આપવામાં આવી છે</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">.</span><span lang="EN-US" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="EN-US"><a href="https://janialkesh.blogspot.com/p/blog-page_23.html"><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સર્ક્યુલર</span></a></span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">વધુમાં</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">શ્રેષ્ઠ આપવાના પ્રયત્નોમાં<span style="mso-spacerun: yes;">&nbsp; </span>તમારી સલાહ અને સૂચન મહત્વનો ભાગ ભજવે છે તેથી અવિરતપણે તમારા સલાહ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">/ </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">સૂચન આપતા રહેશો</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">,</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> તેવી આશા છે. </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">તમે આપણા </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">‘</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">ચર્ચા</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">’</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> મંચમાં પ્રશ્ન પણ પૂછી શકો છો અને આપેલા પ્રશ્નોના જવાબ અથવા તમારું મંતવ્ય પણ રજૂ કરી શકો છો.</span><span lang="GU" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"> </span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">જ્ઞાન આપવાથી વધે છે તેથી તમારા જ્ઞાનનો લાભ અન્યને પણ આપો</span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">.</span><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"><span style="mso-spacerun: yes;">&nbsp; </span></span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="GU" style="color: #222222; font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">આભાર સહ </span><span lang="EN-US" style="color: #222222; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal"><span lang="EN-US"><a href="https://janialkesh.blogspot.com/p/home.html"><span style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Shruti;">GST Gujarat</span></a></span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-85150899480604662312021-11-09T12:39:00.001+05:302021-11-09T12:39:00.147+05:30<p>&nbsp;<span style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: large;">માનનીય સભ્ય શ્રી,</span></p><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;">&nbsp;</span><span style="color: red; font-size: large;">આપને તથા આપના પરિવારને નવા વર્ષની હાર્દિક શુભેચ્છા અને &nbsp;નવું વર્ષ આપને લાભકારી અને મંગલકારી રહે તેવી શુભકામના.</span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;">સર્ક્યુલર&nbsp; નંબર 160/ 2021 જે ઇનપુટ ટેક્સ ક્રેડિટ અને ડેબિટ નોટ ના સંદર્ભમાં છે તેનો ભાવાર્થ અનુવાદ આપણા બ્લોગ પર અપલોડ કરવામાં આવ્યો છે જેની લીંક નીચે છે<br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/blog-page_23.html&amp;source=gmail&amp;ust=1636525568178000&amp;usg=AFQjCNF_gRE5YkiMjNC5pRMaZFjE3SnzWg" href="https://janialkesh.blogspot.com/p/blog-page_23.html" style="color: #1155cc;" target="_blank">સર્ક્યુલર નં.160/16/2021-GST</a><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;">આપ સૌએ &nbsp;અવિરત સાથ અને સહકાર આપ્યો છે તે બદલ આપ સૌનો આભાર પ્રગટ કરું છું. વધુમાં જો ક્યાંય કોઈ ભૂલ અથવા ત્રુટી રહી ગઈ હોય તો તે તરફ ધ્યાન દોરવું આપનો અધિકાર છે, આશા રાખું છું કે આપ અધિકાર નો મહત્તમ ઉપયોગ કરશો.<br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;">આપ સૌને વિનંતી છે કે કોમેન્ટ અને સૂચનો દ્વારા પ્રોત્સાહિત કરતા રહેશો.</span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;">&nbsp;આભાર સહ<br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/home.html&amp;source=gmail&amp;ust=1636525568178000&amp;usg=AFQjCNFBT4bgy9eAmWnhUtc9Ptgbs2BY1A" href="https://janialkesh.blogspot.com/p/home.html" style="color: #1155cc;" target="_blank"><span style="font-size: medium;">GST Gujarat</span></a></div>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-45152913786704355032021-10-25T10:16:00.001+05:302021-10-25T10:16:11.633+05:30<p>&nbsp;<span style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: large;">માનનીય સભ્યો શ્રી,</span></p><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br />સર્ક્યુલર નંબર 159/2021 મુજબ "મધ્યસ્થી સેવા" પરની માહિતી આપણા બ્લોગ પર અપલોડ કરવામાં આવી છે. લિંક નીચે આપેલ છે</span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><div style="text-align: center;"><a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/blog-page_23.html&amp;source=gmail&amp;ust=1635223414753000&amp;usg=AFQjCNHRDIysU1zWTFIFKY5jtHyLiOzJwQ" href="https://janialkesh.blogspot.com/p/blog-page_23.html" style="color: #1155cc; font-size: large;" target="_blank">સર્ક્યુલર</a></div><span style="font-size: medium;"><br />સર્ક્યુલર વિવિધ શંકાઓને સ્પષ્ટ કરે છે અને &nbsp;કાયદાના અર્થઘટન તરફ મહત્વપૂર્ણ દિશા પણ આપે છે.&nbsp;</span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br /></span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;">આ&nbsp;સર્ક્યુલર&nbsp;GST&nbsp;અધિનિયમની&nbsp;અન્<wbr></wbr>ય&nbsp;જોગવાઈઓના&nbsp;અર્થઘટનમાં પણ મદદરૂપ થશે.</span></div><div style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: small;"><span style="font-size: medium;"><br />તમારા સૂચન હંમેશા આવકાર્ય છે.<br /><br />આભાર સહ<br /></span><a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/home.html&amp;source=gmail&amp;ust=1635223414753000&amp;usg=AFQjCNGuE2Nu0AuPqdD_a6dC56F8ckfIww" href="https://janialkesh.blogspot.com/p/home.html" style="color: #1155cc;" target="_blank"><span style="font-size: medium;">GST Gujarat</span></a></div>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-82894495324313070152021-07-23T12:22:00.002+05:302021-07-23T12:22:58.284+05:30<p><span style="font-size: large;">માનનીય સભ્ય શ્રી,</span></p><p><span style="font-size: large;"><br /></span></p><p><span style="font-size: large;">"સમુદ્રના ભાડા પર જીએસટી" પરનો લેખ "અન્ય" વિભાગ હેઠળ&nbsp; અપલોડ કરવામાં આવ્યો છે. આશા છે કે આ આયાતકારો અને સલાહકારોને યોગ્ય વેરા આકારણી માટે મદદ કરશે. તમે ડાઉનલોડ કરી શકો છો અને પ્રિન્ટ પણ કરી શકો છો. લિંક નીચે આપેલ છે:-</span></p><p><span style="font-size: large;"><a href="https://janialkesh.blogspot.com/p/blog-page_63.html" target="_blank">https://janialkesh.blogspot.com/p/blog-page_63.html</a><br /></span></p><p><span style="font-size: large;">આ લેખ જાણીતા "ટેક્ષ ટુડે" નામના માસીક પત્રમાં પણ પ્રસિધ્ધ થયો છે.</span></p><p><span style="font-size: large;">તમારા સૂચનો હંમેશા આવકાર્ય છે.</span></p><p><span style="font-size: large;"><br /></span></p><p><span style="font-size: large;">આભાર સહ</span></p><p><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank"><span style="font-size: large;">GST Gujarat</span></a></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.com0tag:blogger.com,1999:blog-700225088120575617.post-59831058110872434602021-07-15T12:47:00.002+05:302021-07-15T12:47:51.650+05:30<p>&nbsp;</p><p><span style="font-size: large;">માનનીય સભ્ય શ્રી,</span></p><p><span style="font-size: large;"><br /></span></p><p style="text-align: justify;"><span style="font-size: large;">કલમ 16 ઇનપુટ ટેક્સ ક્રેડિટ (સુધારેલા 2021 મુજબ) પરનો&nbsp; લેખ આપણા બ્લોગ પર અપલોડ કરવામાં આવ્યો છે. લિંક નીચે આપેલ છે: -</span></p><p><span style="font-size: large;"><a href="https://janialkesh.blogspot.com/p/blog-page_20.html" target="_blank">કલમ 16- ઇનપુટ ટેક્સ ક્રેડિટ (વેરા શાખ)</a><br /></span></p><p style="text-align: justify;"><span style="font-size: large;"><br /></span></p><p style="text-align: justify;"><span style="font-size: large;">કોઈ ખાસ વિષય જે તમને લાગે છે કે આપણા બ્લોગ પર તેની માહિતી હોવી જોઈએ, તો અવશય લખો.</span></p><p><span style="font-size: large;"><br /></span></p><p><span style="font-size: large;">આભાર સહ</span></p><p><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank"><span style="font-size: large;">GST Gujarat</span></a></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.com0tag:blogger.com,1999:blog-700225088120575617.post-66695350249398574792021-07-08T11:58:00.000+05:302021-07-08T11:58:33.800+05:30<p>&nbsp;<span style="background-color: white; color: #222222; font-family: Arial, Helvetica, sans-serif; font-size: large;">માનનીય સભ્ય શ્રી,</span></p><div class="adn ads" data-legacy-message-id="17a8492940399ebd" data-message-id="#msg-a:r585555695562842188" style="background-color: white; border-left: none; color: #222222; display: flex; font-family: Roboto, RobotoDraft, Helvetica, Arial, sans-serif; padding: 0px;"><div class="gs" style="margin: 0px; padding: 0px 0px 20px; width: 950px;"><div class=""><div class="ii gt" id=":zf" style="direction: ltr; font-size: 0.875rem; margin: 8px 0px 0px; padding: 0px; position: relative;"><div class="a3s aiL " id=":ze" style="font-family: Arial, Helvetica, sans-serif; font-size: small; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: 1.5; overflow: hidden;"><div dir="ltr"><div data-smartmail="gmail_signature" dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><span style="font-size: medium;"><br />&nbsp;"સ્પેશિયલ ઇકોનોમિક ઝોનને&nbsp; સપ્લાય" કરવા પર એક લેખ "અન્ય" વિભાગ હેઠળ અપલોડ કરવામાં આવ્યો છે. લિંક નીચે આપેલ છે</span></div><div dir="ltr"><span style="font-size: medium;">&nbsp;</span></div><div dir="ltr"><span style="font-size: medium;">સ્પેશિયલ ઇકોનોમિક ઝોનને&nbsp; સપ્લાય&nbsp; (<a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/blog-page_63.html&amp;source=gmail&amp;ust=1625812006009000&amp;usg=AFQjCNEpZRdz0sjbxKb_T_eXJal7uLHSAA" href="https://janialkesh.blogspot.com/p/blog-page_63.html" style="color: #1155cc;" target="_blank">Click Here</a>)</span></div><div dir="ltr"><span style="font-size: medium;"><br />સંપૂર્ણ માહિતી આપવાનો પ્રયાસ કરવામાં આવ્યો છે. આશા છે કે આ સમજવામાં અને જીએસટી જોગવાઈઓનું પાલન કરવામાં મદદરૂપ થશે.<br /><br />આ લેખ પ્રખ્યાત મેગેઝિન "ટેક્સ ટુડે" ની વેબસાઇટ પર પણ અપલોડ કરવામાં આવ્યો છે.<br /><br />તમારા કોમેન્ટ ઘણા પ્રોત્સાહક છે, તેથી લખતા રહો.<br /><br />આભાર સહ<br /><a data-saferedirecturl="https://www.google.com/url?q=https://janialkesh.blogspot.com/p/home.html&amp;source=gmail&amp;ust=1625812006009000&amp;usg=AFQjCNHiOFJokXCnNdkAukdPhiwuyxG0ZA" href="https://janialkesh.blogspot.com/p/home.html" style="color: #1155cc;" target="_blank">GST Gujarat</a></span></div></div></div></div></div><div class="yj6qo"></div><div class="adL"></div></div></div><div class="hi" style="background: rgb(242, 242, 242); border-bottom-left-radius: 1px; border-bottom-right-radius: 1px; margin: 0px; padding: 0px; width: auto;"></div></div></div><div class="ajx" style="clear: both;"></div></div><div class="gA gt acV" style="background: rgb(255, 255, 255); border-bottom-left-radius: 0px; border-bottom-right-radius: 0px; border-top: none; color: #222222; font-family: Roboto, RobotoDraft, Helvetica, Arial, sans-serif; font-size: 0.875rem; margin: 0px; padding: 0px; width: auto;"><div class="gB xu" style="border-top: 0px; padding: 0px;"><div class="ip iq" style="border-top: none; clear: both; margin: 0px; padding: 16px 0px;"></div></div></div>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-90000135045507198782021-04-27T12:17:00.000+05:302021-04-27T12:17:01.257+05:30<p style="text-align: justify;">&nbsp;<span style="font-size: medium;">માનનીય સભ્યશ્રી,</span></p><p style="text-align: justify;"><span style="font-size: medium;"><br /></span></p><p style="text-align: justify;"><span style="font-size: medium;">આપણા બ્લોગ પર "અર્થઘટન" સંબંધિત માહિતી અપલોડ કરવામાં આવી છે. લિંક નીચે આપેલ છે</span></p><p style="text-align: justify;"><span style="font-size: medium;"><br /></span></p><p style="text-align: justify;"><a href="https://janialkesh.blogspot.com/p/blog-page_63.html" target="_blank"><span style="font-family: georgia; font-size: large;">https://janialkesh.blogspot.com/p/blog-page_63.html</span></a><br /></p><p style="text-align: justify;"><span style="font-size: medium;"><br /></span></p><p style="text-align: justify;"><span style="font-size: medium;">"અર્થઘટન" પર લખવું મુશ્કેલ કાર્ય હતું, પરંતુ તેના મહત્વને ધ્યાનમાં લેતા, એક પ્રયાસ કરવામાં&nbsp;</span><span style="text-align: left;"><span style="font-size: medium;">આવ્યો</span></span><span style="font-size: medium;">&nbsp;છે. આશા છે કે આ જીએસટીની જોગવાઈઓને સમજવામાં અને તેનું પાલન કરવામાં મદદ&nbsp;</span><span style="font-size: medium;">કરશે. આ માહિતી&nbsp;સ્થાયી ન્યાયીક નિર્ણયોનું ભાવાર્થ અનુવાદ છે, જે કાં તો ભારતની સુપ્રીમ કોર્ટ&nbsp;</span><span style="font-size: medium;">અથવા ઉચ્ચ અદાલતો દ્વારા આપવામાં આવ્યા છે. સ્થાયી સ્થાયી ન્યાયીક નિર્ણય એટલે કે કાં તો તે&nbsp;સુપ્રીમ કોર્ટ દ્વારા આપવામાં આવ્યા&nbsp;છે જ્યાં કોઈ સમીક્ષા માટેની અરજી ફાઇલ કરવામાં&nbsp;</span><span style="text-align: left;"><span style="font-size: medium;">આવી નથી</span></span><span style="font-size: large;">&nbsp;અથવા અરજદાર અને ઉત્તરદાતા દ્વારા&nbsp;</span><span style="font-size: large;">નિર્ણય&nbsp;</span><span style="font-size: medium;">સ્વીકારવામાં આવ્યો છે.</span></p><p style="text-align: justify;"><span style="font-size: medium;"><br /></span></p><p style="text-align: justify;"><span style="font-size: medium;">તમારા કિંમતી સૂચન અને ભૂલ, જો કોઈ હોય તો, કૃપા કરીને ઇ-મેઇલથી ધ્યાનમાં લાવવા વિનંતી છે.</span></p><p style="text-align: justify;"><span style="font-size: medium;">આભર સહ</span></p><p style="text-align: justify;"><span style="font-size: medium;"><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank">GST Gujarat</a><br /></span></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.com0tag:blogger.com,1999:blog-700225088120575617.post-41247409517856019582021-04-05T13:27:00.003+05:302021-04-05T13:27:33.102+05:30<p>&nbsp;<span style="font-size: large;">Hon'ble Members,</span></p><p><span style="font-size: large;">List of Cases and Case law in English has been updated and uploaded on our blog.</span></p><p><span style="font-size: large;">The link is provided below:-</span></p><p><span style="font-size: large;"><a href="https://gstreference.blogspot.com/p/home.html" target="_blank">GST Reference</a><br /></span></p><p><span style="font-size: large;">The blog is under preparation for professionals with intent to save their time.</span></p><p><span style="font-size: large;">With Regards</span></p><p><span style="font-size: large;">Admin</span></p><p><a href="https://gstreference.blogspot.com/p/home.html" target="_blank"><span style="font-size: large;">GST Reference</span></a></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comtag:blogger.com,1999:blog-700225088120575617.post-63838175258969479932021-03-26T10:30:00.004+05:302021-03-26T10:30:03.062+05:30<p style="text-align: justify;">&nbsp;<span style="font-size: large;">માનનીય સભ્યશ્રી,&nbsp;</span></p><p style="text-align: justify;"><span style="font-size: large;">રિફંડ સંબંધિત સરક્યુલર નં. 125/2020, ને સુધારા કરતુ સરક્યુલર નંબર 147/2021ની માહિતીનના સામાવેશ સાથેનું સરક્યુલર નં. 125/2020&nbsp;આણા બ્લોગ પર "સરક્યુલર" હેઠળ અપલોડ કરવામાં આવ્યું&nbsp; છે,&nbsp; લિંક નીચે આપી છે: -</span></p><p style="text-align: justify;"><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank"><span style="font-size: large;">GST Gujarat</span></a></p><p style="text-align: justify;"><span style="font-size: large;"><br /></span></p><p style="text-align: justify;"><span style="font-size: large;">આપણા સભ્યોને શ્રેષ્ઠ આપવાના હેતુ માટે તમને વિનંતી કરવામાં આવે છે કે જો કોઈ ભૂલ હોય અથવા કોઈ શબ્દ અથવા વાક્ય રચનામાં ફેરફાર કરવાની જરૂર હોય તો જરૂરથી જાણ કરશો.</span></p><p style="text-align: justify;"><span style="font-size: large;"><br /></span></p><p style="text-align: justify;"><span style="font-size: large;">આભાર સહ</span></p><p style="text-align: justify;"><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank"><span style="font-size: large;">GST Gujarat</span></a></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comIndia20.593684 78.96288-7.7165498361788458 43.80663 48.903917836178849 114.11913tag:blogger.com,1999:blog-700225088120575617.post-4033698497260018532021-03-22T10:30:00.001+05:302021-03-22T10:30:03.774+05:30<p><span style="font-size: large;">&nbsp;માનનીય સભ્યશ્રી,&nbsp;</span></p><p><span style="font-size: large;"><br /></span></p><p style="text-align: justify;"><span style="font-size: large;">સીજીએસટી નિયમો, 2017 ના નિયમ 48 ની માહિતી અને સમજુતી, "સીજીએસટી નિયમો" હેઠળ અપલોડ કરવામાં આવી છે. (GST Gujarat પર&nbsp;</span><span style="text-align: left;"><span style="font-size: large;">ક્લિક કરો)</span></span><span style="font-size: large;">&nbsp;લિંક&nbsp;નીચે આપેલ છે:-</span></p><p><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank"><span style="font-size: large;">GST Gujarat</span></a></p><p><span style="font-size: large;">તમારા સૂચનો અને કોમેન્ટ લખતા રહો.&nbsp;</span></p><p><span style="font-size: large;">આભાર સહ</span></p><p><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank"><span style="font-size: large;">GST Gujarat</span></a></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comIndia20.593684 78.96288-7.7165498361788458 43.80663 48.903917836178849 114.11913tag:blogger.com,1999:blog-700225088120575617.post-68227310175363325372021-03-19T10:30:00.005+05:302021-03-19T10:30:02.576+05:30<p>&nbsp;</p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; text-align: justify;"><span style="font-size: large;"><span face="Shruti, sans-serif" lang="GU" style="background: white; color: #222222;">માનનીય સભ્યશ્રી</span><span face="Arial, sans-serif" lang="EN-US" style="background: white; color: #222222;">,</span><span lang="EN-US" style="font-family: &quot;Times New Roman&quot;, serif;"><o:p></o:p></span></span></p> <p class="MsoNormal" style="background: white; text-align: justify;"><span face="Arial, sans-serif" lang="EN-US" style="color: #222222; line-height: 115%;"><o:p><span style="font-size: large;">&nbsp;</span></o:p></span></p> <p class="MsoNormal" style="background: white; text-align: justify;"><span style="font-size: large;"><span face="Shruti, sans-serif" lang="GU" style="color: #222222; line-height: 115%;"><span color="windowtext" lang="GU" style="background-color: transparent; line-height: 107%; text-align: center;">સરક્યુલર નં.&nbsp;</span><span color="windowtext" style="background-color: transparent; line-height: 107%; text-align: center;">146 / 2021</span><span color="windowtext" lang="GU" style="background-color: transparent; text-align: center;"> તારીખ </span><span color="windowtext" style="background-color: transparent; text-align: center;">23</span><span color="windowtext" lang="GU" style="background-color: transparent; text-align: center;">મી ફેબ્રુઆરી</span><span color="windowtext" style="background-color: transparent; text-align: center;">, 2021 "</span></span><span face="Shruti, sans-serif" style="text-align: center;">સરક્યુલર"</span><span face="Shruti, sans-serif" lang="GU" style="color: #222222; line-height: 115%;">વિભગમાં અપલોડ કરવામાંઆવ્યા છે</span><span face="Arial, sans-serif" lang="EN-US" style="color: #222222; line-height: 115%;">, </span><span face="Shruti, sans-serif" lang="GU" style="color: #222222; line-height: 115%;">લિંક નીચે આપી છે</span></span></p><p class="MsoNormal" style="background: white; text-align: justify;"><span style="line-height: 115%; text-align: center;"><span style="font-size: large;"><span face="Shruti, sans-serif" style="color: #222222;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</span><a href="https://janialkesh.blogspot.com/p/home.html" style="color: #1155cc; font-family: Arial, sans-serif; text-align: center;" target="_blank">GST Gujarat</a></span></span></p> <p class="MsoNormal" style="background: white; text-align: justify;"><span style="font-size: large;"><span face="Shruti, sans-serif" lang="GU" style="color: #222222; line-height: 115%;">તમે આ ડાઉનલોડ&nbsp; અને પ્રિન્ટ પણ કરી શકો છો.</span><span face="Arial, sans-serif" lang="EN-US" style="color: #222222; line-height: 115%;"><o:p></o:p></span></span></p><p class="MsoNormal" style="background: white; text-align: justify;"><span style="font-size: large;"><span face="Shruti, sans-serif" lang="GU" style="color: #222222; line-height: 115%;"><br /></span></span></p><p class="MsoNormal" style="background: white; text-align: justify;"><span style="font-size: large;"><span face="Shruti, sans-serif" lang="GU" style="color: #222222; line-height: 115%;"><span style="color: black; text-align: left;">તમારા સૂચનો અને કોમેન્ટ લખતા રહો.&nbsp;</span></span></span></p><p class="MsoNormal" style="background: white;"><span face="Shruti, sans-serif" lang="GU" style="color: #222222; line-height: 115%;"></span></p><p class="MsoNormal" style="text-align: justify;"><span face="&quot;Shruti&quot;,sans-serif" lang="GU" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><span style="font-size: large;"><br /></span></span></p><p class="MsoNormal" style="text-align: justify;"><span style="font-size: large;"><span face="&quot;Shruti&quot;,sans-serif" lang="GU" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">આભાર</span><span lang="EN-US" style="mso-bidi-font-family: Shruti;"><o:p></o:p></span></span></p> <p class="MsoNormal" style="text-align: justify;"><span lang="EN-US"><span style="font-size: large;"><a href="https://janialkesh.blogspot.com/p/home.html"><span style="mso-bidi-font-family: Shruti;">GST Gujarat</span></a><o:p></o:p></span></span></p> <p class="MsoNormal" style="background: white; text-align: justify;"><span face="Arial, sans-serif" lang="EN-US" style="color: #222222; line-height: 115%;"><o:p><span style="font-size: large;">&nbsp;</span></o:p></span></p><br /><p></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.comIndia20.593684 78.96288-7.7165498361788458 43.80663 48.903917836178849 114.11913tag:blogger.com,1999:blog-700225088120575617.post-21153645085124995392021-01-29T10:30:00.001+05:302021-01-29T10:30:05.253+05:30<span style="font-size: large;">માનનીય સભ્યશ્રી,&nbsp;</span><div><span style="font-size: large;"><br /></span><div style="text-align: justify;"><span style="font-size: large;">તાજેતરમાં, નવો નિયમ 59(5) &amp; (6) જે 1લી જાન્યુઆરી -2021 થી અમલમાં છે. આ નિયમની માહિતી આપણા બ્લોગ પર "સીજીએસટી નિયમો" હેઠળ અપલોડ કરવામાં આવી છે. લિંક નીચે આપી છે&nbsp;</span></div><div><span style="font-size: large;"><br /></span></div><div style="text-align: center;"><span style="font-size: large;">&nbsp;<a href="https://janialkesh.blogspot.com/p/home.html" target="_blank">GST Gujarat&nbsp;</a></span></div><div><span style="font-size: large;"><br /></span></div><div style="text-align: justify;"><span style="font-size: large;">&nbsp;વધુમાં, એક નમ્ર વિનંતી છે કે ઇ-મેઇલની સંખ્યા દૈનિક મર્યાદાથી વધી ગઇ છે, તેથી તમારો ઇ-મેઇલ verification માટે તમારા ઇમેઇલ પર એક લિંક આવેલી છે (Bulk, spam, promotion) તેના પર ક્લિક કરો અને પછી તમારું સબ્સ્ક્રિપ્શન સક્રિય થશે અને તમને "GST Gujarat" તરફથી પોસ્ટ મળશે. કૃપા કરીને વહેલી તકે યોગ્ય કરશોજી.&nbsp;</span></div><div><span style="font-size: large;"><br /></span></div><div><span style="font-size: large;">&nbsp;તમારા સહકાર બદલ આભાર&nbsp;</span></div><div><span style="font-size: large;"><br /></span></div><div><a href="https://janialkesh.blogspot.com/p/home.html" target="_blank"><span style="font-size: large;">GST Gujarat</span></a></div></div>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.com0tag:blogger.com,1999:blog-700225088120575617.post-49970027023780643702020-12-30T13:15:00.001+05:302020-12-30T13:15:13.170+05:30<p>&nbsp;</p><p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">માનનીય સભ્યશ્રી</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">,<o:p></o:p></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;"><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">તાજેતરમાં</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">નવો નિયમ </span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">86B </span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">જે </span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">1</span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">લી જાન્યુઆરી -</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">2021</span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"> થી અમલમાં આવશે. આ નિયમની માહિતી આપણા બ્લોગ પર "સીજીએસટી નિયમો" હેઠળ અપલોડ કરવામાં આવી છે. લિંક નીચે આપી છે </span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-align: center; text-autospace: none;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif;"><a href="https://janialkesh.blogspot.com/p/home.html"><span style="font-size: 16.0pt; mso-bidi-font-family: Shruti;">GST Gujarat</span></a></span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 16.0pt; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;"><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;"><span style="mso-spacerun: yes;">&nbsp; </span>વધુમાં</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">એક નમ્ર વિનંતી છે કે ઇ-મેઇલની સંખ્યા દૈનિક મર્યાદાથી વધી ગઇ છે</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">, </span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">તેથી તમારો ઇ-મેઇલ </span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">verification </span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">માટે તમારા ઇમેઇલ પર એક લિંક આવેલી છે (</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">Bulk, spam, promotion) </span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">તેના પર ક્લિક કરો અને પછી તમારું સબ્સ્ક્રિપ્શન સક્રિય થશે અને તમને "</span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;">GST Gujarat" </span><span lang="GU" style="font-family: &quot;Shruti&quot;,sans-serif; font-size: 12.0pt; mso-ascii-font-family: &quot;Bookman Old Style&quot;; mso-hansi-font-family: &quot;Bookman Old Style&quot;;">તરફથી પોસ્ટ મળશે. કૃપા કરીને વહેલી તકે યોગ્ય કરશોજી.</span><span lang="EN-US" style="color: #2e74b5; font-family: &quot;Bookman Old Style&quot;,serif; font-size: 14.0pt; mso-bidi-font-family: Shruti; mso-themecolor: accent1; mso-themeshade: 191;"><o:p></o:p></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none; text-indent: .5in;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;"><o:p>&nbsp;</o:p></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-align: justify; text-autospace: none;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;"><o:p>&nbsp;</o:p></span><span style="font-family: Shruti, sans-serif; font-size: 12pt;">તમારા સહકાર બદલ આભાર</span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;"><span lang="EN-US"><a href="https://janialkesh.blogspot.com/p/home.html"><span style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 16.0pt; mso-bidi-font-family: Shruti;">GST Gujarat</span></a></span><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 16.0pt; mso-bidi-font-family: Shruti;"><o:p></o:p></span></p> <p class="MsoNormal" style="line-height: normal; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;"><span lang="EN-US" style="font-family: &quot;Bookman Old Style&quot;,serif; font-size: 12.0pt; mso-bidi-font-family: Shruti;"><o:p>&nbsp;</o:p></span></p>Alkesh Janihttp://www.blogger.com/profile/11897319224759292863noreply@blogger.com