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    <title>Amendment in Noti. No. 13-2020-ST regarding financial year and exports</title>
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    <description>Gujarat GST e-invoicing requirements are amended by replacing the reference to &quot;a financial year&quot; with &quot;any preceding financial year from 2017-18 onwards.&quot; The relevant supply coverage is also extended to exports, in addition to supplies of goods or services or both to registered persons. The amendments operate under rule 48(4) of the Gujarat Goods and Services Tax Rules, 2017, and are deemed effective from 30 September 2020.</description>
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