THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body NOTIFICATION No. 48/2023-State Tax, No.(GHN-69) GST-2023/S. 1(2) (1) GST Cell, Dated 1st October, 2023

In exercise of the powers conferred by sub-section (2) of section 1 of the Gujarat Goods and Services Tax (Amendment) Act, 2023 (Guj.10 of 2023), the Government of Gujarat hereby appoints the 1st day of October, 2023, as the date on which the provisions of section 2, 7, clause (a) of section 26 and section 27 of the said Act, shall come into force.

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

DILIP THAKER,

Joint Secretary to Government.