Commencement of GST Amendment rules: retrospective commencement date appointed, making specified amendment provisions deemed in force. Under the powers conferred by section 164 and relevant clauses of the Punjab Goods and Service Tax (Amendment) Rules, 2019, the Governor, on the recommendation of the Council, appoints a retrospective commencement date by which the specified provisions of those Amendment Rules shall be deemed to have come into force, citing the earlier notification that made the rules.
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Provisions expressly mentioned in the judgment/order text.
Commencement of GST Amendment rules: retrospective commencement date appointed, making specified amendment provisions deemed in force.
Under the powers conferred by section 164 and relevant clauses of the Punjab Goods and Service Tax (Amendment) Rules, 2019, the Governor, on the recommendation of the Council, appoints a retrospective commencement date by which the specified provisions of those Amendment Rules shall be deemed to have come into force, citing the earlier notification that made the rules.
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