In pursuance of sub-rule (2) of rule 1 of the Punjab Goods and Services Tax (Fourteenth Amendment) Rules, 2022, published in the Punjab Government Gazette, dated the 16th November, 2022, the Governor of Punjab, on the recommendations of the Council, is pleased to notify the 1st day of January, 2022, as the date from which the provisions of sub-rule (3), sub-rule (4), clause (i) of sub-rule (7) and sub-rule (8) of rule 2 of the said rules, shall come into force.

AJOY SHARMA,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.