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of <h1>Gujarat Amends GST Notification: Changes Apply to Any Financial Year from 2017-18 Onwards and Include Export Provisions.</h1> The Government of Gujarat has amended Notification No. 13/2020-State Tax under the Gujarat Goods and Services Tax Act, 2017. The changes, effective from September 30, 2020, include substituting 'a financial year' with 'any preceding financial year from 2017-18 onwards' and adding 'or for exports' after 'goods or services or both to a registered person' in the notification. These amendments were made under the authority of sub-rule (4) of rule 48 of the Gujarat Goods and Services Tax Rules, 2017, following recommendations from the Council.
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