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<h1>Punjab Enforces Section 52 of GST Act on October 1, 2018; Official Notification Issued by Excise Department.</h1> The Government of Punjab, through the Department of Excise and Taxation, has issued a notification dated September 3, 2018. This notification appoints October 1, 2018, as the effective date for the enforcement of the provisions of Section 52 of the Punjab Goods and Services Tax Act, 2017. The notification is authorized by the Governor of Punjab, utilizing the powers granted under subsection (3) of section 1 of the Act. The notification is signed by the Additional Chief Secretary-cum-Financial Commissioner (Taxation) to the Government of Punjab.