To give effect to the provisions of rule 46 of the GGST Rules, 2017 - 71/2019-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 17th December, 2019 Notification No. 71/2019-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-120)GST-2019/R.46(1)TH: - In exercise of the powers conferred by rule 5 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide Government Notification, Finance Department No.(GHN-58)GSTR-2019/S.164(43)TH dated the 28th June, 2019, Notification No. 31/2019 State Tax, the Government of Gujarat, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.