Commencement of amendments: sections 4 and 5 of the GST Amendment Act deemed in force from the appointed date. The Governor, exercising powers under section 1 of the Punjab Goods and Service Tax (Amendment) Act, 2021 and other enabling powers, appointed the 1st day of August, 2021 as the date on which sections 4 and 5 of that Act shall be deemed to have come into force, thereby giving retrospective effect to those amendment provisions.