In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with clause (c) of rule 9 and rule 25 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide Government Notification, Finance Department No. (GHN-58)GSTR-2019/S. 164(43)-TH dated the 28th June, 2019, Notification No. 31/2019 - State Tax, the Government, hereby appoints the 21st day of April, 2020, as the date from which the said provisions of the rules, shall come into force.

By order and in the name of Governor of Gujarat,

Samir Joshi

Under Secretary to Government