Implementation of e-invoicing for tax payers having aggregate turnover exceeding ₹ 50 Cr - 05/2021-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 18 th March, 2021, Notification No. 05/2021-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-13) GST-2021/R.48 (4) (6) 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 amendment in the notification of the Government of Gujarat, Finance Department No. (GHN-22)GST-2020/R.48(4)(2)-TH dated the 27 th March, 2020, being Notification No. 13/2020-State Tax, namely :- In the said notification, in the first paragraph, with effect from the 1st day of April, 2021, for the words one hundred crore rupees , the words fifty crore rupees shall be substituted, By order and in the name of Governor of Gujarat, (Dilip Thaker) Deputy Secretary to Government