GST – States – G.S.R.042/P.A.5/2017/S.164/Amd.(3)/2017 – Dated:- 20-9-2017 – GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 20th September, 2017 No. G.S.R.42/P.A.5/2017/S.164/Amd.(3)/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 (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on and with effect from 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 rules), in rule 3, in sub-rule (4), for the words sixty days , the wor
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taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles on the date at the time of supply of such services in terms of section 13 of the Act. ; 6. In the said rules, in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following clause shall be substituted, namely:- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. . 7. In the said
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d gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already been made, such debit shall be within one week from the date of commencement of these Rules. . 9. In the said rules, in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/ SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address
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id return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. . 11. In the said rules, in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted. 12. In the said rules, in rule 87,- (a) in sub-rule (2), the following shall be inserted, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days: Provided further that a pers
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t July, 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted. 14. In the said rules, for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. Qualification and appointment of members of the Authority for Advance Ruling.-The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. . 15. In the said rules, in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be added, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. . 16. In the said rules, with effect from the 22nd June, 2017, for FORM GST REG-13 , the following Form shall be substituted, namely:- Form GST REG-13 [See rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies /Ot
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ble Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender
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registration can be granted suo-moto by proper officer. • The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. • The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. • PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. 17. In the said rules, in FORM GST TRAN-1, with effect from 1st July, 2017, in serial no. 7,- (i) in item (a), for the word, figures and bracket and 140 (6) , the sign, figures, bracket and word ,140 (6) and 140 (7)" shall be substituted; (ii) in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (iii) in item (b), – (a) after the word, figures and bracket, section 140 (5) , the words, figures and bracket and section 140(7)
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