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of <h1>Punjab GST Amendment Rules 2019 Enacted Retroactively from April 21, 2020, per March 2021 Notification.</h1> The Government of Punjab, through the Department of Excise and Taxation, issued a notification on March 22, 2021, under the authority of the Punjab Goods and Services Tax Act, 2017. This notification enacts provisions of the Punjab Goods and Service Tax (Amendment) Rules, 2019, effective retroactively from April 21, 2020. The amendments were initially published in the Punjab Government Gazette on October 29, 2019. The implementation follows recommendations from the Council and is authorized by the Governor of Punjab.
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