Commencement of amended GST provisions appointed retrospective, deeming multiple amendment provisions to have come into force. The Governor has appointed a retrospective commencement date under the Punjab Goods and Services Tax (Amendment) Act, 2020, by which the provisions of sections 2 to 21, subject to specified exclusions, are deemed to have come into force; the notification declares the effective date for those amendment provisions and is issued by the Department of Excise and Taxation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Commencement of amended GST provisions appointed retrospective, deeming multiple amendment provisions to have come into force.
The Governor has appointed a retrospective commencement date under the Punjab Goods and Services Tax (Amendment) Act, 2020, by which the provisions of sections 2 to 21, subject to specified exclusions, are deemed to have come into force; the notification declares the effective date for those amendment provisions and is issued by the Department of Excise and Taxation.
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