Exempt all taxpayers from payment of tax on advances received

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..... by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25. of 2017) (hereafter in this notification referred to as the said Act) and in supercession of Government Notification, Finance Department No. (GHN-99)/GST-2017-S.148(1)-TH dated the 13th October, 207, Notification No. 40/2017-State Tax, except as respects things done or omitted to be done before such supercession, the Governmen .....

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