Commencement of Amendment Act sets selective entry into force, excluding specified sections and certain procedural provisions. The Government appoints the first day of February, 2019 as the commencement date for most provisions of the Gujarat Goods and Services Tax (Amendment) Act, 2018, while expressly excluding clause (2) of section 8, section 17, section 18, and clause (1) of section 20 from coming into force on that date.
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Provisions expressly mentioned in the judgment/order text.
Commencement of Amendment Act sets selective entry into force, excluding specified sections and certain procedural provisions.
The Government appoints the first day of February, 2019 as the commencement date for most provisions of the Gujarat Goods and Services Tax (Amendment) Act, 2018, while expressly excluding clause (2) of section 8, section 17, section 18, and clause (1) of section 20 from coming into force on that date.
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