In pursuance of sub-rule (2) of rule 1 of the Gujarat Goods and Services Tax (Eighth Amendment) Rules, 2021, Government Notification, Finance Department No. (GHN-68)GSTR-2021/S.164(74)-TH dated the 30th September, 2021, being Notification No. 35/2021-State Tax, the Government of Gujarat, hereby notifies the 1st day of January, 2022, as the date from which the provisions of subrule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force.

By order and in the name of Governor of Gujarat,

Dilip Thaker

Deputy Secretary to Government