Notification amendment: inclusion of government department and local authority as excluded registered persons, retrospective effect. This amendment inserts the words 'a Government department, a local authority,' after 'notify registered person, other than' in the first paragraph of Notification No. S.O 19/PGSTR/2017/R.48/2021, enacted under sub rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017, and declares the amendment to be deemed in force from the first day of June, 2021, thereby excluding government departments and local authorities from the notified class of registered persons.
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Provisions expressly mentioned in the judgment/order text.
Notification amendment: inclusion of government department and local authority as excluded registered persons, retrospective effect.
This amendment inserts the words "a Government department, a local authority," after "notify registered person, other than" in the first paragraph of Notification No. S.O 19/PGSTR/2017/R.48/2021, enacted under sub rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017, and declares the amendment to be deemed in force from the first day of June, 2021, thereby excluding government departments and local authorities from the notified class of registered persons.
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