Amending notification no- 35-2020-ST to extend due date of compliance under Section 171 which falls during the period from 20-03-2020 to 30-03-2021 till 31-03-2021 - 91/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 18 th December, 2020. Notification No. 91/2020-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-116) GST-2020/S.168A(9)TH:- In exercise of the powers conferred by section 168A of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendment in the notification of the Government of Gujarat, Finance Department No. (GHN-37) GST-2020/S.168A(1)-TH dated the 9th April, 2020 being Notification No. 35/2020-State Tax, namely:- In the said notification, in the first paragraph, in the proviso to clause (i), (i) for the words, figures and letters 29th day of November, 2020 , the words, figures and letters 30th day of March, 2021 shall be substituted. (ii) for the words, figures and letters 30th day of November, 2020 , the words, figures and letters 31 st day of March, 2021 shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 1 st day of December, 2020. By order and in the name of Governor of Gujarat, (Dilip Thaker) Deputy Secretary to Government