Effective date amendment changes commencement from early April to mid-May under GST, adjusting the notification's operative date. Amendment substitutes the commencement date in paragraph 4 of Notification No. 04/2024-State Tax by replacing '1st day of April, 2024' with '15th day of May, 2024.' The amendment is made under section 148 of the Gujarat Goods and Services Tax Act, 2017 and the notification declares it shall come into force from the 1st day of April, 2024.
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Provisions expressly mentioned in the judgment/order text.
Effective date amendment changes commencement from early April to mid-May under GST, adjusting the notification's operative date.
Amendment substitutes the commencement date in paragraph 4 of Notification No. 04/2024-State Tax by replacing "1st day of April, 2024" with "15th day of May, 2024." The amendment is made under section 148 of the Gujarat Goods and Services Tax Act, 2017 and the notification declares it shall come into force from the 1st day of April, 2024.
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