Amendment in Notification No. 13-2020-ST regarding financial year and exports - 72/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 7th October, 2020 Notification No. 72/2020-State Tax Gujarat Goods Services Tax Act, 2017 No.(GHN-96)GST-2020/R.48(4)(4)TH:- In exercise of the powers conferred by sub-rule (4) of rule 48 of the Gujarat Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-22) GST-2017/R.48(4)(2)-TH dated the 27th March, 2020, Notification No, 13/2020-State Tax, namely :- In the said notification, in the first paragraph, (i) for the words a financial year , the words and figures any preceding financial year from 2017-18 onwards shall be substituted; (ii) after the words goods or services or both to a registered person , the words or for exports shall be inserted. 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