Excluding Government Departments and Local Authorities from the issuance of e-invoice - 23/2021-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 9 th June, 2021 Notification No. 23/2021-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-29) GST-2021/R.48 (4) (7) 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, after the words notifies registered person, other than the words a government department, a local authority, shall be inserted. 2. This notification shall be deemed to have come into force with effect from the 1 st day of June, 2021 By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government