In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj 25 of 2017), the Government of Gujarat hereby appoints the 21st day of November, 2019, as the date from which the provisions of the Gujarat Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [Government Notification, Finance Department No.(GHN-138)GSTR-2019/S.164(36)-TH dated the 31st December, 2018, Notification No. 74/2018- State Tax], shall come into force.

This notification shall be deemed to have come into force with effect from 23rd day of April, 2019.

By order and in the name of the Governor of Gujarat,

C J Mecwan

Joint Secretary to Government.