In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following amendments in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.44/P.A.5/2017/S.148/2024 dated the 3rd September, 2024, published in the Punjab Government Gazette, Part-III, dated the 13th September, 2024, namely:-

In the said notification, in para 4, for the words and letters "1st day of April, 2024", the words and letters "15th day of May, 2024" shall be substituted.

2. This notification shall be deemed to have come into force on and with effect from the 1st day of April, 2024.

KRISHAN KUMAR,

Financial Commissioner (Taxation) to

Government of Punjab,

Department of Excise and Taxation.