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<h1>Punjab GST Rule 12 Implementation Effective June 21, 2019, per Notification No. G.S.R.24, u/s 164.</h1> The Governor of Punjab has appointed June 21, 2019, as the effective date for the implementation of Rule 12 of the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2018. This follows notification No. G.S.R.24/P.A.5/2017/S.164/Amd.(29)/2019, dated May 9, 2019, and published in the Punjab Government Gazette on June 24, 2019. The announcement was made by the Additional Chief Secretary-cum-Financial Commissioner (Taxation) to the Government of Punjab, Department of Excise and Taxation, under the authority of Section 164 of the Punjab Goods and Services Tax Act, 2017.