Amendment in Notification No. 11/2017-State Tax (Rate) dated the 30th June, 2017

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....owers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and ....

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....words, figures and letters "on or before the 15th March of the preceding Financial Year", the words, figures and letters "on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year", shall be substituted (b) after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the option exercised by GTA t....

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....(ii) in note to the Annexure, for the words, figures and letters "The last date for exercising the above option for any financial year is the 15th March of the preceding financial year", the words, figures and letters "The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year" sha....