In exercise of the powers conferred by sub-section (2) of section 1 of the Gujarat Goods and Services Tax (Amendment) Act, 2021 (Guj.21 of 2021), the Government of Gujarat hereby appoints the 1st day of August, 2021, as the date on which the provisions of section 4 and section 5 of the said Act shall come into force.

By order and in the name of Governor of Gujarat,

Dilip Thaker

Deputy Secretary to Government