Commencement of amended GST provision appointed retroactively to bring the amendment into force by state notification. Section 13 of the Punjab Goods and Services Tax (Amendment) Act, 2020 was brought into force by official notification: under subsection (2) of section 1 of the Amendment Act and on Council recommendation the Governor appointed a past date as the commencement date, and the Department of Excise and Taxation issued the notification signed by the Financial Commissioner (Taxation) and Secretary to the Government.
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Provisions expressly mentioned in the judgment/order text.
Commencement of amended GST provision appointed retroactively to bring the amendment into force by state notification.
Section 13 of the Punjab Goods and Services Tax (Amendment) Act, 2020 was brought into force by official notification: under subsection (2) of section 1 of the Amendment Act and on Council recommendation the Governor appointed a past date as the commencement date, and the Department of Excise and Taxation issued the notification signed by the Financial Commissioner (Taxation) and Secretary to the Government.
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