Implementing e-invoicing for taxpayers having aggregate turnover exceeding ₹ 100 Cr from 01.01.2021 - 88/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 21 st November, 2020. Notification No. 88/2020-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-112)GST-2020/R.48(4)(5)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 of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. dated the 27th March, 2020 being Notification No. 13/2020-State Tax, namely:- In the said notification, in the first paragraph, with effect from the 1 st day of January, 2021, for the words five hundred crore rupees , the words one hundred crore rupees shall be substituted. By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government