In exercise of the powers conferred by subsection (2) of section 1 of the Gujarat Goods and Services Tax (Amendment) Act, 2020 (hereinafter referred to as the said Act), the Government of Gujarat, hereby appoints the 1st day of January, 2021, as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9,10 and 15 of the said Act shall come into force.

By order and in the name of Governor of Gujarat,

(Dilip Thaker)

Deputy Secretary to Government