THE PUNJAB GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018.
26-Leg.\/2018 Dated:- 23-10-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
\nDEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
\nNOTIFICATION
\nThe 23rd October, 2018
\nNo. 26-Leg.\/2018.-The following Ordinance of the Governor of Punjab, promulgated under clause (1) of article 213 of the Constitution of India on the 18th day of October, 2018, is hereby published for general information:-
\nTHE PUNJAB GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018
\n(Punjab Ordinance No. 2 of 2018)
\nAN
\nORDINANCE
\nfurther to amend the Punjab Goods and Services Tax Act, 2017.
\nPromulgated by the Governor of Punjab in the Sixty-ninth Year of the Republic of India.
\nWhereas, the Legislative Assembly of the State of Punjab is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action;
\nNow, therefore, in exercise of the powers conferre<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ty, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171″ shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n sub-section (3), for the words, brackets and figures “sub-sections (1) and (2)”, the words, brackets, sign, figures and letter “sub-sections (1), (1A) and (2)” shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n section (1), he is not engaged in the supply of services;”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n than thirteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entre; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n omic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State."; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he principal Act, in section 35, in sub-section (5), the following proviso shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n” shall be substituted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n overy of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 25.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" THE PUNJAB GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018.26-Leg.\/2018 Dated:- 23-10-2018 Punjab SGSTGST – StatesPunjab SGSTPunjab SGSTGOVERNMENT OF PUNJAB DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB NOTIFICATION The 23rd October, 2018 No. 26-Leg.\/2018.-The following Ordinance of the Governor of Punjab, promulgated under clause (1) of article 213 of the Constitution of India on the 18th … Continue reading “THE PUNJAB GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15011","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15011"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15011\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(ii) in clause (16), for the words “Central Board of Excise and Customs”, the words “Central Board of Indirect Taxes and Customs” shall be substituted;
\n(iii) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:-
\n “(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and”;
\n(iv) clause (18) shall be omitted;
\n(v) in clause (35), for the word, brackets and letter “clause (c)”, the word, brackets and letter “clause (b)” shall be substituted;
\n(vi) in clause (69), in sub-clause (f), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted; and
\n(vii) in clause (102), the following Explanation shall be inserted, namely:-
\n “Explanation.-For the removal of doubts, it is hereby clarified that the expre<\/p>\n
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\nAmendment of section 9 of Punjab Act 5 of 2017.
\n4. In the principal Act, in section 9, for sub-section (4), the following sub-section shall be substituted, namely:-
\n“(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”.
\nAmendment of section 10 of Punjab Act 5 of 2017.
\n5. In the principal Act, in section 10,-
\n(i) in sub-section (1),-
\n(a) for the si<\/p>\n
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\nAmendment of section 12 of Punjab Act 5 of 2017.
\n6. In the principal Act, in section 12, in sub-section (2), in clause (a), the words, brackets and figure “sub-section (1) of” shall be omitted.
\nAmendment of section 13 of Punjab Act 5 of 2017.
\n7. In the principal Act, in section 13, in sub-section (2), the words, brackets and figure “sub-section (2) of” occurring at both the places, shall be omitted.
\nAmendment of section 16 of Punjab Act 5 of 2017.
\n8. In the principal Act, in section 16, in sub-section (2),-
\n(i) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
\n“Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services-
\n (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, <\/p>\n
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\n (A) further supply of such motor vehicles; or
\n (B) transportation of passengers; or
\n (C) imparting training on driving such motor vehicles;
\n(aa) vessels and aircraft except when they are used-
\n(i) for making the following taxable supplies, namely:-
\n (A) further supply of such vessels or aircraft; or
\n (B) transportation of passengers; or
\n (C) imparting training on navigating such vessels; or
\n (D) imparting training on flying such aircraft;
\n(ii) for transportation of goods;
\n(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
\nProvided that the input tax credit in respect of such services shall be available-
\n (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specifi<\/p>\n
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\n(iii) travel benefits extended to employees on vacation such as leave or home travel concession:
\n Provided further that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide to its employees under any law for the time being in force.”.
\nAmendment of section 20 of Punjab Act 5 of 2017.
\n10. In the principal Act, in section 20, in the Explanation, in clause (c), for the words and figures “under entry 84”, the words, figures and letter “under entries 84 and 92A” shall be substituted.
\nAmendment of section 22 of Punjab Act 5 of 2017.
\n11. In the principal Act, in section 22, –
\n(i) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:-
\n“Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first pro<\/p>\n
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\n(ii) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-
\n"Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".
\nAmendment of section 29 of Punjab Act 5 of 2017.
\n14. In the principal Act, in section 29,-
\n(i) in the marginal heading, after the word “Cancellation”, the words “or suspension” shall be inserted;
\n(ii) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:-
\n“Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.”; and
\n(iii) in<\/p>\n
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\n“Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”.
\nAmendment of section 39 of Punjab Act 5 of 2017.
\n17. In the principal Act, in section 39,-
\n(i) in sub-section (1),-
\n (a) for the words “in such form and manner as may be prescribed”, the words “in such form, manner and within such time as may be prescribed” shall be substituted;
\n (b) the words “on or before the twentieth day of the month succeeding such calendar month or part thereof” shall be omitted;
\n (c) the following proviso shall be inserted, namely:-
\n “Provided that the Government may, on the recommendations of the C<\/p>\n
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\nInsertion of section 43A in Punjab Act 5 of 2017.
\n18. In the principal Act, after section 43, the following section shall be inserted, namely:-
\nProcedure for furnishing return and availing input tax credit.
\n“43A. (1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.
\n(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
\n(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
\n(4) The procedure for availing input tax credit in respect of outward s<\/p>\n
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\n(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person,-
\n (i) within six months of taking registration;
\n (ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount,
\nshall be such as may be prescribed.”.
\nAmendment of section 48 of Punjab Act 5 of 2017.
\n19. In the principal Act, in section 48, in sub-section (2), after the word and figures “section 45”, the words “and to perform such other functions” shall be inserted.
\nAmendment of section 49 of Punjab Act 5 of 2017.
\n20. In the principal Act, in section 49,-
\n(i) in sub-section (2), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted; and
\n(ii) in sub-s<\/p>\n
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\nOrder of utilisation of the input tax credit.
\n49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of subsection (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.
\nAmendment of section 52 of Punjab Act 5 of 2017.
\n22. In the principal Act, in section 52, in sub-section (9), for the word and figures “section 37”, the words and figures “section 37 or section 39” shall be substituted.
\nAmendment of section 54 of Punjab Act 5 of 2017.
\n23. In the principal Act, in section 54,-
\n(i) in sub-section (8), in clause (a), for the words “zero-rat<\/p>\n
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\nAmendment of section 107 of Punjab Act 5 of 2017.
\n25. In the principal Act, in section 107, in sub-section (6), in clause (b), after the words and sign “arising from the said order,”, the words and sign “subject to a maximum of twenty-five crore rupees,” shall be inserted.
\nAmendment of section 112 of Punjab Act 5 of 2017.
\n26. In the principal Act, in section 112, in sub-section (8), in clause (b), after the words and sign “arising from the said order,” the words and sign “subject to a maximum of fifty crore rupees,” shall be inserted.
\nAmendment of section 129 of Punjab Act 5 of 2017.
\n27. In the principal Act, in section 129, in sub-section (6), for the words “seven days” occurring at both the places, the words “fourteen days” shall be substituted.
\nAmendment of section 143 of Punjab Act 5 of 2017.
\n28. In the principal Act, in section 143, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:-
\n“Provided further that the pe<\/p>\n
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