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<h1>Punjab GST Amendment Act: Sections 4 & 5 in Effect from August 1, 2021, as per April 2022 Notification.</h1> The Government of Punjab, through the Department of Excise and Taxation, has issued a notification regarding the implementation of sections 4 and 5 of the Punjab Goods and Service Tax (Amendment) Act, 2021. The notification, dated April 26, 2022, states that the Governor of Punjab has appointed August 1, 2021, as the effective date for these provisions to be considered in force. This decision is made under the authority granted by section 1 of the Punjab Goods and Service Tax (Amendment) Act, 2021, and other relevant powers.