EXTRAORDINARY
Published by Authority
CHANDIGARH, TUESDAY, MARCH 16, 2021 (PHALGUNA 25, 1942 SAKA)
GOVERNMENT OF PUNJAB
OFFICE OF COMMISSIONER OF STATE TAX
NOTIFICATION
The 8th March, 2021
No. GST-1/2021/01.–In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017 and all other powers enabling him in this behalf, the Commissioner, on being satisfied that it is necessary in the public interest so to do, hereby rescinds the notification of the Government of Punjab, in the Department of Excise and Taxation, No. GST-1-2020/13, dated the 9th December, 2020, published in the Gazette of Punjab (Extraordinary) dated the 9th December, 2020, except as respects things done or omitted to be done before such rescission.
2. This notification shall be deemed to have come into force on and with effect from 10th November, 2020.
Sd/-
NILKANTH S. AVHAD,
Commissioner of State Tax, Punjab.