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<h1>Punjab GST Act mandates tax deduction at source for certain government bodies and societies, effective September 2017.</h1> The Government of Punjab, through the Department of Excise and Taxation, has issued a notification under the Punjab Goods and Services Tax Act, 2017, specifying that certain entities are required to deduct tax at source from payments made to suppliers of taxable goods or services. Effective from September 18, 2017, these entities include authorities or bodies with significant government participation, societies established under the Societies Registration Act, 1860, and public sector undertakings. The implementation date for tax deduction will be announced later based on the Council's recommendations.