The Government of Gujarat on October 28, 2024, issued the Gujarat Goods and Services Tax (Amendment) Ordinance, 2024 further to amend the Gujarat Goods and Services Tax Act, 2017.
The following has been stated: -
•The Ordinance introduces key amendments to the state's GST framework. It aims to streamline compliance procedures, enhance tax administration, and address issues identified in previous legislation.
•The ordinance also includes provisions to improve tax collection efficiency and facilitate better clarity for taxpayers regarding their obligations. The amendments are part of ongoing efforts to strengthen the GST regime in Gujarat.
Sections 7, 31, 36, and 38 shall be deemed to have come into force on September 27, 2024, and the remaining provisions shall come into force on November 01, 2024.
The detailed notification is given in the document below.
[Notification No. Gujarat Ordinance No. 3 of 2024]
