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 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019 [Government Notification, Finance Department No. (GHN-5 8)GSTR-2019/S. 164(43)TH dated the 28th June, 2019, Notification No. 31/2019-State Tax], shall come into force.

2. This notification shall be deemed to have come into force on the 24th day of September, 2019.

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

C J Mecwan

Joint Secretary to Government.