Commencement of GST amendment provisions: sections 4 and 5 are brought into force, activating amended tax rules. Commencement of provisions of the Gujarat Goods and Services Tax (Amendment) Act, 2021 is effected by executive notification under the State's enabling power; the Government appoints an operative commencement date for specified amendment provisions, giving legal effect to those provisions from that appointed date, issued by the Finance Department under the authority of sub section (2) of section 1 of the Amendment Act and promulgated in the name of the Governor.
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Provisions expressly mentioned in the judgment/order text.
Commencement of GST amendment provisions: sections 4 and 5 are brought into force, activating amended tax rules.
Commencement of provisions of the Gujarat Goods and Services Tax (Amendment) Act, 2021 is effected by executive notification under the State's enabling power; the Government appoints an operative commencement date for specified amendment provisions, giving legal effect to those provisions from that appointed date, issued by the Finance Department under the authority of sub section (2) of section 1 of the Amendment Act and promulgated in the name of the Governor.
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