WHEREAS, the Government of Gujarat considers it necessary so to do in the public interest;

NOW, THEREFORE, in exercise of the powers conferred by clause (a) of sub-section (2) of section 5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Government Notification, Finance Department No- (GHN-35) VAT-2006-S.5 (2)(1)-TH, dated the 31st March, 2006, as follows, namely:-

In the Schedule appended to the said notification, in the entry at serial No. 101, in column 4, for the figures, letters and word "14th January, 2017" , the figures, letters and words "14th January, 2018 or the date from which the Goods and Services Tax Act comes into force in the State, whichever is earlier" shall be substituted.

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

Samir Joshi

Under Secretary to Government.