In exercise of the powers conferred by subsection (3) of section 1 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereinafter referred to as the said Act), and all other powers enabling him in this behalf, the Governor of Punjab, is pleased to appoint the 1st day of October, 2018, as the date on which the provisions of section 52 of the said Act shall come into force.

M.P. SINGH,

Additional Chief Secretary-cum-

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.