Gandhinagar: The Gujarat Government has promulgated the Gujarat Goods and Services Tax (Second Amendment) Ordinance, 2025, bringing key amendments to the Gujarat GST Act, 2017. This move aligns state GST provisions with the recent changes introduced by the Central Government through the Finance Act, 2025, following the recommendations of the 55th GST Council meeting.

With the state assembly not in session, the ordinance was issued under Article 213 of the Constitution. Among the major changes is the insertion of a new track-and-trace mechanism (Section 148A) for certain goods. It empowers the government to mandate unique identification markings on specific goods and enforce electronic traceability. Non-compliance with this system will attract a penalty of ₹1 lakh or 10% of the tax amount, whichever is higher, as per the new Section 122B. These provisions aim to improve supply chain transparency and curb tax evasion in the state.

The ordinance also updates definitions, modifies provisions relating to ITC, credit notes, and appeal conditions, and amends Sections 2, 12, 13, 17, 20, 34, 38, 39, 107, 112, and Schedule III. Notably, it introduces retrospective changes effective from July 1, 2017, in some cases. DeshGujarat