Commencement of Section Seven makes return and payment provisions under Gujarat GST Amendment Act effective from appointed date. The notification appoints the commencement of section 7 of the Gujarat GST (Amendment) Act, 2019, declaring that its provisions concerning returns and payment obligations under section 39 are to be treated as having come into force from the appointed date, thereby making the amended compliance regime operative under the state GST law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of Section Seven makes return and payment provisions under Gujarat GST Amendment Act effective from appointed date.
The notification appoints the commencement of section 7 of the Gujarat GST (Amendment) Act, 2019, declaring that its provisions concerning returns and payment obligations under section 39 are to be treated as having come into force from the appointed date, thereby making the amended compliance regime operative under the state GST law.
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