In exercise of the powers conferred by section 148 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, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to make the following amendment in the Government of Punjab (Department of Excise and Taxation), Notification No. S.O 69/P.A.5/2017/S.148/2019, dated the 6th June, 2019, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 24th June, 2019, namely:-

AMENDMENT

In the said notification, in the first para,-

(a) for the words "in whose case the liability to", the words "who shall" shall be substituted; and

(b) for the words "shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier.", the words and symbols "in the tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority or date of its first occupation, whichever is earlier, falls." shall be substituted.

2. This notification shall be deemed to have come into force on and with effect from the 2nd day of June, 2021.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.