To provide for application of Composition rules to persons opting to pay tax under notification no-2-2019 State Tax (Rate)

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....exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (herein after referred to as the "said Act"), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the fo....