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of <h1>Gujarat Government Enforces GST Amendment Act 2020: Sections 3-10, 15 Effective January 1, 2021.</h1> The Government of Gujarat has issued Notification No. 92/2020-State Tax, dated December 31, 2020, under the Gujarat Goods and Services Tax (Amendment) Act, 2020. It announces that sections 3, 4, 5, 6, 7, 8, 9, 10, and 15 of the Act will come into effect on January 1, 2021. This notification is issued by the Finance Department, exercising powers conferred by sub-section (2) of section 1 of the said Act, and is authorized by the Deputy Secretary to the Government.
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