The Punjab Goods and Services Tax (Sixth Amendment) Rules, 2017.
G.S.R.055/P.A.5/2017/S.164/Amd.(6)/2017 Dated:- 14-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 14th November, 2017
No. G.S.R.55/P.A.5/2017/S.164/Amd.(6)/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 rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) 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 (hereinafter referred to as the said rul
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ubstituted, namely:-
“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, –
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund:”
6. In the said rules, in rule 96, in sub-rule (2), with effect from the 28th October, 2017, the following provisos shall be inserted, namely:-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided f
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der the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”
8. In the said rules, in rule 118, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted.
9. In the said rules, in rule 119, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted.
10. In the said rules, in rule 120, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted.
11. In the said rules, in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted.
12. In the said rules, in FORM GST REG-29, –
(a) for the heading, “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTR
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