In exercise of the powers conferred by section 168A 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 make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 77/P.A.5/2017/ S.168A/2021, dated the 7th July, 2021, published in the Punjab Government Gazette (Extraordinary), dated the 15th July, 2021, namely:-

AMENDMENT

1. In the said notification, in the first paragraph,-

(i) in clause(i), -

(a) for the figures, letters and words "30th day of May, 2021", the figures, letters and words "29th day of June, 2021" shall be substituted; and

(b) for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted;

(ii) in proviso to clause(i),-

(a) for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted; and

(b) for the figures, letters and words "15th day of June, 2021", the figures, letters and words "15th day of July, 2021" shall be substituted;

(iii) in clause(ii),-

(a) for the figures, letters and words "30th day of May, 2021", the figures, letters and words "29th day of June, 2021"shall be substituted; and

(b) for the figures, letters and words "31st day of May, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of May, 2021.

A.VENU PRASAD

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.