In exercise of the powers conferred by subsection (2) of section 1 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020 (Punjab Act No. 16 of 2020) and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to appoint the 18th day of May, 2020, as the date from which the provisions of section 11 of the said Act, 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.