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 Council, hereby makes the following further amendments in the Government Notification, Finance Department No. (GHN-83)/GST-2018/S.148(9)TH dated the 10th September, 2018, Notification No. 43/2018- State Tax, namely:-

In the said notification, in paragraph 2, in the second proviso, for the words, figures and letters "July, 2017 to September, 2018" and "31st day of December, 2018", the words, figures and letters "July, 2017 to December, 2018" and "31st day of March, 2019" shall respectively be substituted.

By order and in the name of the Governor of Gujarat,

Samir Joshi

Under Secretary to Government.