Amendment in Notification No. 14/2020-ST regarding implementation of QR Code for B2C invoices w.e.f. 01.12.2020 - 71/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 7th October, 2020 Notification No. 71/2020-State Tax Gujarat Goods Services Tax Act, 2017 No.(GHN-93)GST-2020/R.46(3)TH:- In exercise of the powers conferred by sixth proviso to rule 46 of the Gujarat Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Gujarat, Finance Department No. (GHN-21) GST-2017/R.46(2)-TH dated the 27 th March, 2020, Notification No. 14/2020-State Tax, namely : - In the said notification,- (i) in the first paragraph, for the words a financial year , the words and figures any preceding financial year from 2017-18 onwards shall be substituted; (ii) in the second paragraph, for the figures, letters and words 1 st day of October , the figures, letters and words 1 st day of December shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 30th day of September, 2020. By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government