Commencement of GST amendment provisions scheduled to take effect on 1 January 2022 under the Amendment Act. The Government, invoking sub section (2) of section 1 of the Amendment Act, appoints the 1st day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Gujarat Goods and Services Tax (Amendment) Act, 2021 shall come into force by notification of the Finance Department under the Gujarat Goods and Services Tax Act, 2017.