In exercise of the powers conferred by section 148 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, on the recommendations of the Council, is hereby pleased tp make the following amendment in the notification of Government of Punjab in the Department of Excise and Taxation. No S.O. 28/P.A.5/2017/S. 148/2020, dated the 8th August, 2020, published in the Gazette of Punjab, Extraordinary, Part III, dated the 18th August, 2020, namely: -

AMENDMENT

In the said notification in the opening paragraph, for the words and figures "financial years 2017- 18 and 2018-19", the words and figures "financial years 2017-18, 2018-19 and 2019-20" shall be substituted.

2. This notification shall be deemed to have come into force on and with effect from the 15th day of October, 2020.

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab.

Department of Excise and Taxation.