GST – States – 1 OF 2018 – Dated:- 10-1-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) ORDER The 10th January, 2018 THE PUNJAB GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2018 ORDER NO.1 OF 2018 No. S.O. 02/P.A.5/2017/S.172/2018.- Whereas, certain difficulties have arisen in giving effect to the provisions of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of
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