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<h1>Punjab GST Amendment: Sections 2 & 13 Enforced Retroactively from May 18, 2020, by Governor's Order.</h1> The Government of Punjab's Department of Excise and Taxation issued a notification under the Punjab Goods and Services Tax (Second Amendment) Act, 2020. The notification, dated March 22, 2021, specifies that sections 2 and 13 of the Act are to be enforced retroactively from May 18, 2020. This decision was made by the Governor of Punjab based on the Council's recommendations. The notification is signed by the Financial Commissioner (Taxation) and Secretary to the Government of Punjab.