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<h1>Gujarat GST Amendment Act: Section 13 Provisions Effective from December 17, 2019, per July 2021 Notification.</h1> The Government of Gujarat has issued a notification regarding the Gujarat Goods and Services Tax (Amendment) Act, 2019. Under the authority of sub-section (2) of section 1 of the Amendment Act, the provisions of section 13 are declared to have come into effect on December 17, 2019. This notification, dated July 2, 2021, is issued by the Finance Department of Gujarat in the name of the Governor.