GST – States – G.S.R.46/P.A.5/2017/S.164/Amd.(16)/2018 – Dated:- 12-7-2018 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 12th July, 2018 No. G.S.R.46/P.A.5/2017/S.164/Amd.(16)/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 Service Tax Rules, 2017, namely:- RULES 1. These rules may be called the Punjab Goods and Service Tax (Eighth Amendment) Rules, 2018. 2. In the Punjab Goods and Service Tax Rules, 2017, in Not
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3), the second proviso shall be deemed to have been substituted on and with effect from the 17th August, 2017. (vi) in FORM GST REG-01, under the heading 'Instructions for submission of Application for Registration', Serial No.16 shall be deemed to have been added on and with effect from the 17th August, 2017. 3. In the said rules, in Notification No.G.S.R.46/P.A.5/2017/S.164/Amd.(4)/2017 dated the 03rd October, 2017, for sub-rule (1) to amending rule 1, the following shall be substituted, namely:- (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on and with effect from the 15th September, 2017. 4. In the said rules, in the Notification No.G.S.R.55/P.A.5/2017/S.164/Amd.(6)/2017 dated the 14
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nded by the Commissioner shall be deemed to have been substituted on and with effect from the 29th September, 2017. (v) in rule 120, the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be deemed to have been substituted on and with effect from the 29th September, 2017. (vi) in rule 120A, the marginal heading Revision of declaration in FORM GST TRAN-1 shall be deemed to have been inserted on and with effect from the 29th September, 2017. (vii) in FORM GST REG-29,- (a) the heading APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS shall be deemed to have been substituted on and with effect from the 29th September, 2017; and (b) under sub-heading PART-A, against the
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