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, is pleased to appoint the 21st day of November, 2019, as the date from which the provisions of the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2018 rule 12 of notification No. G.S.R.24/P.A.5/ 2017/S.164/Amd.(29)/2019, dated the 09th May, 2019, published in the Punjab Government Gazette (Extraordinary), Part-III, dated the 21st day of August, 2019, shall come into force.

M.P. SINGH,

Additional Chief Secretary-cum-

Financial Commissioner (Taxation) to

Government of Punjab,

Department of Excise and Taxation.