The Government of Gujarat on July 27, 2023, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-34) GST2017/S.9(3)(2)-IH dated June 30, 2017 being Notification No. 13/2017-State Tax (Rate).
The following has been stated –
In the notification, in Annexure III, for the words and figures “during the Financial Year ____ under forward charge”, the words and figures “from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism” shall be substituted.
This notification shall come into force with effect from July 27, 2023.
[Notification No. 8/2023-State Tar (Rate)]
