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of <h1>Punjab GST Act: New Rules 10, 11, 12, 26 Enacted, Effective Retroactively from September 2019.</h1> The Government of Punjab, through its Department of Excise and Taxation, has issued a notification under the authority of section 164 of the Punjab Goods and Services Tax Act, 2017. This notification, dated March 22, 2021, enacts the provisions of rules 10, 11, 12, and 26 of the Punjab Goods and Services Tax (Amendment) Rules, 2019. These rules, initially published on October 29, 2019, will be effective from September 24, 2019, as per the Governor's decision, following the Council's recommendations.
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