In exercise of the powers conferred by rule 5 of the Punjab Goods and Services Tax (Thirty First Amendment) Rules, 2019, made vide Government of Punjab, Department of Excise and Taxation, Notification No. G.S.R 42/P.A.5/2017/S.164/Amd.(31)/ 2019, dated the 29th October, 2019, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 14th November,2019, and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to appoint the 1st day of April, 2020, as the date from which the provisions of the said rule, shall be deemed to have come into force.

A.VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.