In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to appoint the 1st day of April, 2018, as the date from which the provisions of rule 138, 138-A, 138-B, 138-C, 138-D and forms GST EWB-01, GST EWB-02, GST EWB-03, GST EWB-04 and GST INV-1 shall be deemed to have come into force.

M.P. SINGH,

Additional Chief Secretary-cum-

Financial Commissioner (Taxation) to

Government of Punjab,

Department of Excise and Taxation.