In exercise of the powers conferred by sub-section (2) of section 1 of the Gujarat Goods and Services Tax (Amendment) Act, 2019 (Guj.29 of 2019), the State Government hereby appoints the 1st day of September, 2020, as the date on which the provisions of section 10 of the Gujarat Goods and Services Tax (Amendment) Act, 2019 (Guj.29 of 2019), shall come into force.

By order and in the name of Governor of Gujarat,

Samir Joshi

Under Secretary to Government