In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in notification of the Government of Gujarat, Finance Department No. (GHN-115) GST-2020/S.128(26)TH dated the 17th December, 2020 being Notification No. 89/2020-State Tax, namely

In the said notification, -

(i) in the first paragraph, for the figures, letters and words, "31st day of March", the figures, letters and words "30th day of June", shall be substituted;

(ii) in the first paragraph, for the figures, letters and words, "1st day of April", the figures, letters and words "1st day of July", shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of March, 2021.

By order and in the name of Governor of Gujarat,

Dilip Thaker

Deputy Secretary to Government