In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereinafter referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendment in the notification of Government of Gujarat, Finance Department No. (GHN-99)GST-2019/S.148(23)-TH dated the 10th October, 2019 being Notification No.47/2019-State Tax, namely:-

In the said notification, in the opening paragraph, for the words and figures "financial years 2017-18 and 2018-19", the words and figures "financial years 2017-18, 2018-19 and 2019-20" shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 15th day of October, 2020.

By order and in the name of Governor of Gujarat,

Dilip Thaker

Deputy Secretary to Government