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<h1>Punjab GST Second Amendment Act 2020: Sections 3-10, 14 Effective from January 1, 2021, as per Governor's Notification.</h1> The Government of Punjab, through the Department of Excise and Taxation, has issued a notification under the Punjab Goods and Services Tax (Second Amendment) Act, 2020. The Governor of Punjab, utilizing the powers granted by sub-section (2) of section 1 of the Act, has declared that sections 3, 4, 5, 6, 7, 8, 9, 10, and 14 of this Act are effective from January 1, 2021. This decision follows the recommendations of the Council. The notification is signed by the Financial Commissioner (Taxation) and Secretary to the Government of Punjab.