Commencement of Goods and Services Tax Amendment provisions: sections two to fifteen brought into force with specified exclusions. The Governor, exercising the power in clause (b) of sub section (2) of section 1 of the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022, appoints the first day of October, 2022 as the deemed commencement date for sections 2 to 15 of the Act, while expressly excluding clause (c) of section 12 and section 13 from coming into force.