Implementation of section 7 of GGST Amendment Act 2019 w.e.f. 10.11.2020 regarding return and payment under section 39 - 81/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 21 st November, 2020. Notification No. 81/2020-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-108)GST-2020/S.1(12)TH:- In exercise of the powers conferred by sub-section (2) of section 1 of the Gujarat Goods and Services Tax (Amendment) Act, 2019 (Guj.29 of 2019), the Government of Gujarat hereby appoints the 10 th day of November, 2020, as the date on which the provisions of section 7 of the said Act shall be deemed to have come into force. By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government