In exercise of the powers conferred by sub-rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017 and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 19/PGSTR/2017/R.48/2021, dated the 28th January, 2021, published in the Punjab Government Gazette, dated the 5th February, 2021, namely:-

AMENDMENT

In the said notification, in the first paragraph, for the words "one hundred crore rupees", the words "fifty crore rupees" shall be substituted.

2. This notification shall be deemed to have come into force on and with effect from the 1stday of April, 2021.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.