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of <h1>Punjab GST Act Amendment: Changes to Annexure III on Forward and Reverse Charge Mechanisms Effective July 27, 2023.</h1> The Government of Punjab has amended Notification No. S.O. 35/P.A.5/2017/S.9/2017, originally dated June 30, 2017, under the Punjab Goods and Services Tax Act, 2017. The amendment, effective from July 27, 2023, modifies Annexure III by replacing the phrase 'during the Financial Year _________ under forward charge' with 'from the Financial Year ________ under forward charge and have not reverted to reverse charge mechanism.' This change is enacted under the authority of the Governor of Punjab, based on recommendations from the Council, to serve the public interest.
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