The Punjab Goods and Services Tax (Fourth Amendment) Rules, 2017.
G.S.R.046/P.A.5/2017/S.164/Amd.(4)/2017 Dated:- 3-10-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 3rd October, 2017
No. G.S.R.46/P.A.5/2017/S.164/Amd.(4)/2017.-In exercise of the powers conferred by section 164 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, is pleased to make the following amendment further to the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
(1) These rules may be called the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Punjab Goods and Services Tax Rules, 2017, (h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re “or sub-rule (3)”, the words, bracket, figure and letter “or sub-rule (3A)” shall be inserted;
3. In the principal rules, after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted;
5. In the principal rules, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
"(3) The Technical Member shall be paid a monthly salary and other allowances and ben
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e.";
6. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
"(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.";
7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Pu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =