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    <title>Seeks to amend Notification No. S.O 19/ PGSTR/2017/R.48/2021, dated the 28th January, 2021</title>
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    <description>The notification amends an earlier Punjab GST notification to allow input tax credit for &quot;any preceding financial year from 2017-18 onwards&quot; (substituting &quot;a financial year&quot;) and to include acquisitions &quot;or for exports&quot; in addition to supplies &quot;to a registered person.&quot; The amendment is issued under sub rule (4) of rule 48 and is made effective retrospectively from 30th September, 2020.</description>
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      <description>The notification amends an earlier Punjab GST notification to allow input tax credit for &quot;any preceding financial year from 2017-18 onwards&quot; (substituting &quot;a financial year&quot;) and to include acquisitions &quot;or for exports&quot; in addition to supplies &quot;to a registered person.&quot; The amendment is issued under sub rule (4) of rule 48 and is made effective retrospectively from 30th September, 2020.</description>
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