Amendment of notification dates substitutes original cutoff dates and is deemed effective from 27 June 2020. Amendment substitutes the cutoff dates in Notification No. S.O. 45/P.A.5/2017/S.168A/2021 with later dates under section 168A of the Punjab GST Act, 2017, on the Council's recommendation, and declares the amendment deemed to have come into force with effect from 27th June, 2020.