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of <h1>Gujarat Amends GST Notification to Clarify Forward Charge from Specific Financial Year, Aligns with GST Council Advice (3.</h1> The Government of Gujarat has amended Notification No. 13/2017-State Tax (Rate) dated 30th June 2017, under the Gujarat Goods and Services Tax Act, 2017. The amendment, issued on 27th July 2023, modifies Annexure III of the original notification. It replaces the phrase 'during the Financial Year ____ under forward charge' with 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.' This change is made under the authority of section 9(3) of the Act, following recommendations from the Goods and Services Tax Council.
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