GST – States – G.S.R.29/P.A.5/2017/S.164/Amd.(12)/2018 – Dated:- 21-5-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 21st May, 2018 No. G.S.R.29/P.A.5/2017/S.164/Amd.(12)/2018.- 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 (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. . 3. In the said rules, in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted. 4. In the said rules, in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted. 5. In the said rules, in rule 133, after sub-rule (3), the following sub-rule may be added, namely:- (4) If the report of the Director General of Safeguards refer
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. 7. In the said rules, after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. ; 8. In the said rules after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =