In exercise of the powers conferred by sub-section (2) of section 1 of the Punjab Goods and Service Tax (Amendment) Act, 2020 (Punjab Act No. 3 of 2020) and all other powers enabling him in this behalf, the Governor of Punjab is pleased to appoint the 1st day of September, 2020, as the date on which the provisions of section 10 of the Punjab Goods and Service Tax (Amendment) Act, 2020 (Punjab Act No. 3 of 2020), shall come into force.

A VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.