Amendment in Notification No. 6/2019-State Tax (Rate), dated 30th March, 2019 - 03/2021-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 2 nd June, 2021 Notification No. 03/2021-State Tax (Rate) No.(GHN-27C) GST-2021/S.9(1) (36)TH:- In exercise of the powers conferred by section 148 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, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-37) GST-2019/S.148(14)-TH dated the 30th March, 2019 being Notification No. 6/2019-State Tax (Rate), namely:- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall come into force with effect from the 2 nd day of June, 2021 . By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government