Commencement of Punjab GST amendment: specified amendment sections are deemed in force, triggering State GST applicability. The Governor, under sub section (2) of section 1 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020 and on the Council's recommendation, has notified that the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Amendment Act shall be deemed to have come into force on the 1st day of January, 2021, making those amendment provisions operational for State GST administration and compliance from that date.
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 Punjab GST amendment: specified amendment sections are deemed in force, triggering State GST applicability.
The Governor, under sub section (2) of section 1 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020 and on the Council's recommendation, has notified that the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Amendment Act shall be deemed to have come into force on the 1st day of January, 2021, making those amendment provisions operational for State GST administration and compliance from that date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
