GST – States – PA/ETC/2018/171 – Dated:- 7-9-2018 – DEPARTMENT OF EXCISE AND TAXATION Bhupindra Road, Patiala, Punjab NOTIFICATION The 7th September, 2018 No. PA/ETC/2018/171.-In pursuance of section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) and clause (b) of sub-rule (1) of rule 40 of the Punjab Goods and Services Tax Rules, 2017, I, hereby extend the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have fi
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