Regd. No. NW/CH-22 Regd. No. CHD/0092/2018-2020 PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020
(SRVN 27, 1942 SAKA)
EXTRAEXTRAEXTRAEXTRAEXTRAORDINARORDINARORDINARORDINARORDINARYYYYY
Published by AuthorityPublished by AuthorityPublished by AuthorityPublished by AuthorityPublished by Authority
CHANDIGARH, TUESDAY, AUGUST 18, 2020
(SRAVANA 27, 1942 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
.. 371-376
1. Notification No. G.S.R. 56/P.A.5/2017/ S.164/Amd.(32)/2020, dated the 8th August, 2020, containing amendment in the Punjab Goods and Services Tax Rules, 2017.
.. 377
2. Notification No. S.O. 27/P.A.5/2017/ S.148/ 2020, dated the 8th August, 2020, notifying the registered persons having aggregate turnover of upto 1.5 crore rupees.
.. 379
3. Notification No. S.O. 28/P.A.5/2017/ S.148/2020, dated the 8th August, 2020, notifying the registered persons whose aggregate turnover in a financial year does not exceed two crore rupees.
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.. 381
4. Notification No. G.S.R. 57/C.A.46/1968/ S.37/Amd./2020, dated the 14th August, 2020, containing amendment in the Punjab Insecticides (Appeal) Rules, 1975.
.. 383-388
5. Notification No. S.O. 29/P.A.XVII/1887/ S.5/C.A.XVI/1908/S.5/2020, dated the 11th August, 2020, forming a new sub- district, to be known as sub-district Lopoke, Diistrict Amritsar.
Part - IV Correction Slips, Republications and
Replacements
Nil
______
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 8th August, 2020
No. G.S.R. 56/P.A.5/2017/S.164/Amd.(32)/2020.- 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 (First
Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to have
come into force on and with effect from 23rd March, 2020.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred
to as the said rules), in rule 8, after sub-rule (4), the following sub-rule shall be
inserted, namely:-
"(4A) The applicant shall, while submitting an application under sub-rule
(4), with effect from 1st April, 2020, undergo authentication of Aadhaar number
for grant of registration.".
3. In the said rules, in rule 9, in sub-rule (1), with effect from 1st April,
2020, the following proviso shall be inserted, namely:-
"Provided that where a person, other than those notified under sub-
section (6D) of section 25, fails to undergo authentication of Aadhaar number
as specified in sub-rule (4A) of rule 8, then the registration shall be granted
only after physical verification of the principle place of business in the presence
of the said person, not later than sixty days from the date of application, in the
manner provided under rule 25 and the provisions of sub-rule (5) shall not be
applicable in such cases.".
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4. In the said rules, for rule 25, the following rule shall be substituted,
namely:-
"25.Physical verification of business premises in certain cases.-Where
the proper officer is satisfied that the physical verification of the place of
business of a person is required due to failure of Aadhaar authentication
before the grant of registration, or due to any other reason after the
grant of registration, he may get such verification of the place of business,
in the presence of the said person, done and the verification report along
with the other documents, including photographs, shall be uploaded in
FORM GST REG-30 on the common portal within a period of fifteen
working days following the date of such verification.".
5. In the said rules, in rule 43, in sub-rule (1), with effect from the 1st
April, 2020,-
(a) for clause (c), the following clause shall be substituted, namely:-
"(c) the amount of input tax in respect of capital goods not covered
under clauses (a) and (b), denoted as 'A, being the amount of tax
as reflected on the invoice, shall credit directly to the electronic
credit ledger and the validity of the useful life of such goods shall
extend upto five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under
clause (a) is subsequently covered under this clause, input tax in
respect of such capital goods denoted as 'A' shall be credited to
the electronic credit ledger subject to the condition that the ineligible
credit attributable to the period during which such capital goods
were covered by clause (a),denoted as 'Tie', shall be calculated at the rate of five percentage points for every quarter or part thereof
and added to the output tax liability of the tax period in which such
credit is claimed:
Provided further that the amount 'Tie' shall be computed separately for input tax credit of central tax, State tax, Union territory
tax and integrated tax and declared in FORM GSTR-3B.
Explanation.- An item of capital goods declared under clause (a)
on its receipt shall not attract the provisions of sub-section (4)
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of section 18, if it is subsequently covered under this clause.";
(b) for clause (d), the following clause shall be substituted, namely:-
"(d) the aggregate of the amounts of 'A' credited to the electronic
credit ledger under clause (c) in respect of common capital goods
whose useful life remains during the tax period, to be denoted as
'Tc', shall be the common credit in respect of such capital goods:
Provided that where any capital goods earlier covered under
clause (b) are subsequently covered under clause (c), the input tax
credit claimed in respect of such capital good(s) shall be added to
arrive at the aggregate value 'Tc';"
(c) in clause (e), the following Explanation shall be inserted, namely:-
"Explanation.- For the removal of doubt, it is clarified that useful
life of any capital goods shall be considered as five years from the date
of invoice and the said formula shall be applicable during the useful life
of the said capital goods.";and
(d) clause (f) shall be omitted.
6. In the said rules, in rule 80, in sub-rule (3), the following proviso shall be
inserted, namely:-
"Provided that every registered person whose aggregate turnover during
the financial year 2018-2019 exceeds five crore rupees shall get his accounts
audited as specified under sub-section (5) of section 35 and he shall furnish a
copy of audited annual accounts and a reconciliation statement, duly certified,
in FORM GSTR-9C for the financial year 2018-2019, electronically through
the common portal either directly or through a Facilitation Centre notified by
the Commissioner.".
7. In the said rules, in rule 86, after sub-rule (4), the following sub-rule shall
be inserted, namely:-
"(4A) Where a registered person has claimed refund of any amount
paid as tax wrongly paid or paid in excess for which debit has been made from
the electronic credit ledger, the said amount, if found admissible, shall be
re-credited to the electronic credit ledger by the proper officer by an order
made in FORM GST PMT-03.".
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8. In the said rules, in rule 89, in sub-rule (4), for clause (C), the following
clause shall be substituted, namely:-
'(C) "Turnover of zero-rated supply of goods" means the value of zero-
rated supply of goods made during the relevant period without
payment of tax under bond or letter of undertaking or the value
which is 1.5 times the value of like goods domestically supplied by
the same or, similarly placed, supplier, as declared by the supplier,
whichever is less, other than the turnover of supplies in respect of
which refund is claimed under sub-rules (4A) or (4B) or both;'.
9. In the said rules, in rule 92,-
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
"(1A) Where, upon examination of the application of refund of
any amount paid as tax other than the refund of tax paid on zero-
rated supplies or deemed export, the proper officer is satisfied that
a refund under sub-section (5) of section 54 of the Act is due and
payable to the applicant, he shall make an order in FORM RFD-06
sanctioning the amount of refund to be paid, in cash, proportionate
to the amount debited in cash against the total amount paid for
discharging tax liability for the relevant period, mentioning therein
the amount adjusted against any outstanding demand under the
Act or under any existing law and the balance amount refundable
and for the remaining amount which has been debited from the
electronic credit ledger for making payment of such tax, the proper
officer shall issue FORM GST PMT-03 re-crediting the said
amount as Input Tax Credit in electronic credit ledger.";
(b) in sub-rule (4), after the words, brackets and figure "amount
refundable under sub-rule (1)", the words, brackets, figure and
letter "or sub-rule (1A)", shall be inserted; and
(c) in sub-rule (5), after the words, brackets and figure "amount
refundable under sub-rule (1)", the words, figures and letter "or
sub-rule (1A)", shall be inserted.
10. In the said rules, in rule 96, in sub-rule (10),in clause (b), with effect
from the 23rd October, 2017, the following Explanation shall be 375
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inserted, namely,-
"Explanation.- For the purpose of this sub-rule, the benefit of the
notifications mentioned therein shall not be considered to have been availed
only where the registered person has paid Integrated Goods and Services Tax
and Compensation Cess on inputs and has availed exemption of only Basic
Customs Duty (BCD) under the said notifications.".
11. In the said rules, after rule 96A, the following rule shall be inserted,
namely:-
"96B. Recovery of refund of unutilised input tax credit or
integrated tax paid on export of goods where export proceeds
not realised. – (1) Where any refund of unutilised input tax credit on
account of export of goods or of integrated tax paid on export of goods
has been paid to an applicant but the sale proceeds in respect of such
export goods have not been realised, in full or in part, in India within the
period allowed under the Foreign Exchange Management Act, 1999
(Central Act 42 of 1999), including any extension of such period, the
person to whom the refund has been made shall deposit the amount so
refunded, to the extent of non-realisation of sale proceeds, along with
applicable interest within thirty days of the expiry of the said period or,
as the case may be, the extended period, failing which the amount refunded
shall be recovered in accordance with the provisions of section 73 or 74
of the Act, as the case may be, as is applicable for recovery of erroneous
refund, along with interest under section 50:
Provided that where sale proceeds, or any part thereof, in respect
of such export goods are not realised by the applicant within the period
allowed under the Foreign Exchange Management Act, 1999 (Central
Act 42 of 1999), but the Reserve Bank of India writes off the requirement
of realisation of sale proceeds on merits, the refund paid to the applicant
shall not be recovered.
(2) Where the sale proceeds are realised by the applicant, in full or
part, after the amount of refund has been recovered from him under
sub-rule (1) and the applicant produces evidence about such realisation
within a period of three months from the date of realisation of sale proceeds,
the amount so recovered shall be refunded by the proper officer, to the 376
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applicant to the extent of realisation of sale proceeds, provided the sale
proceeds have been realised within such extended period as permitted
by the Reserve Bank of India.".
12. In the said rules, in rule 141, in sub-rule (2), for the word "Commissioner".
the words "proper officer" shall be substituted.
13. In the said rules, in FORM GST RFD-01, after the declaration under
rule 89(2)(g), the following undertaking shall be inserted, namely:-
"UNDERTAKING
I hereby undertake to deposit to the Government the amount of
refund sanctioned along with interest in case of non-receipt of foreign
exchange remittances as per the proviso to section 16 of the IGST
Act, 2017 read with rule 96B of the CGST Rules 2017.
Signature-
Name –
Designation / Status".
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2085/8-2020/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 8th August, 2020
No. S.O. 27/P.A.5/2017/S.148/2020.–In exercise of the powers
conferred by section 148 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No. 5 of 2017) (hereafter in this notification referred to as the
said Act) and all other powers enabling him in this behalf, the Governor of
Punjab, on the recommendations of the Council, is pleased to notify that the
registered persons having aggregate turnover of up to 1.5 crore rupees in
the preceding financial year or the current financial year, as the class of
registered persons who shall follow the special procedure as mentioned below
for furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of
goods or services or both in FORM GSTR-1 under the Punjab Goods and
Services Tax Rules, 2017, effected during the quarter as specified in column
(2) of the Table below till the time period as specified in the corresponding
entry in column (3) of the said Table, namely:-
Table
Sl. Quarter for which details in Time period for furnishing
No. FORM GSTR-1 are furnished details in FORM GSTR-1
(1) (2)
(3)
1 October, 2019 to December, 2019 31st January, 2020
2 January, 2020 to March, 2020 30th April, 2020
3. The time limit for furnishing the details or return, as the case may be,
under sub-section (2) of section 38 of the said Act, for the months of October,
2019 to March, 2020 shall be subsequently notified in the Official Gazette.
4. This notification shall be deemed to have come into force on and with
effect from 9th October, 2019.
A.VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2085/8-2020/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 8th August, 2020
No. S.O. 28/P.A.5/2017/S.148/2020.- In exercise of the powers
conferred by section 148 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No. 5 of 2017) (hereinafter referred to as the said Act) and all
other powers enabling him in this behalf, the Governor of Punjab, on the
recommendations of the Council, is pleased to notify that those registered
persons whose aggregate turnover in a financial year does not exceed two
crore rupees and who have not furnished the annual return under sub-section
(1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Punjab
Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules)
before the due date, as the class of registered persons who shall, in respect of
financial years 2017-18 and 2018-19, follow the special procedure such that
the said persons shall have the option to furnish the annual return under sub-
section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the
said rules:
Provided that the said return shall be deemed to be furnished on the due
date if it has not been furnished before the due date.
2. This notification shall be deemed to have come into force on and with
effect from 9th October, 2019.
A.VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2085/8-2020/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF AGRICULTURE AND FARMERS WELFARE
(Agriculture-2 Branch)
NOTIFICATION
The 14th August, 2020
No. G.S.R. 57/C.A.46/1968/S.37/Amd./2020.- With reference to the
Government of Punjab, Department of Agriculture and Farmers Welfare,
Notification No. G.S.R 29/C.A.46/1968/S.37/Amd./2020, dated the 22nd May,
2020 and in exercise of the powers conferred by section 37 of the Insecticides
Act, 1968 (Central Act 46 of 1968) and all other powers enabling him in this
behalf, the Governor of Punjab is pleased to make the following rules further
to amend the Punjab Insecticides (Appeal) Rules, 1975, namely:-
RULES
1. These rules may be called the Punjab Insecticides (Appeal) First
Amendment Rules, 2020.
2. In the Punjab Insecticides (Appeal) Rules, 1975, in rule 3, -
(i) in clause (a), for the words and signs "Director of Agriculture,
Punjab, Chandigarh", the words "Government of Punjab" shall be
substituted; and
(ii) after clause (a), the following clause shall be inserted, namely:-
"(aa) to the Director, Agriculture and Farmers Welfare, Punjab,
SAS Nagar, if the appeal is against a decision of the licensing authority
(i.e. Joint Director, Agriculture (Plant Protection)), on an application for
the grant of a license to sell, stock or exhibit for sale or distribution of
insecticides in the State by Insecticides manufacturing units;"
ANIRUDH TEWARI,
Additional Chief Secretary to Government
of Punjab, Department of Agriculture and
Farmers Welfare.
2085/8-2020/Pb. Govt. Press, S.A.S. Nagar
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE, REHABILITATION AND DISASTER
MANAGEMENT
NOTIFICATION
The 11th August,2020
No. S.O. 29/P.A.XVII/1887/S.5/C.A.XVI/1908/S.5/2020.-In
exercise of the powers conferred by section 5 of the Punjab Land Revenue
Act, 1887 (Act No. XVII of 1887) and section 5 of the Registration Act, 1908
(Central Act No. XVI of 1908), and all other powers enabling him in this
behalf, the Governor of Punjab is pleased to alter the limits of sub-district
Amritsar, to form a new sub-district, to be known as sub-district Lopoke,
District Amritsar, with its headquarters at Amritsar, having its territorial
jurisdiction in the areas as specified in the Table given below, on and with
effect from the date of publication of this notification in the Official Gazette,
namely:-
TABLE
Serial. No Name of Villages Hadbast No.
1 Chogawan 329
2 Kohala 340
3 Kohali 328
4 Rakh Kohali 191
5 Madoke 330
6 Barar 331
7 Khiala Kalan 326
8 Khiala Khurd 327
9 Bhullar 190
10 Tapiala 189
11 Manawala 193
12 Padhari 335
13 Nurpura 334
14 Lanven 337
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15 Bhitte Wind 192 16 Boparai Kalan 324 17 Boparai Khurd 325 18 Boparai Baj Singh 323 19 Chhiddan 333 20 Kalowal 332 21 Lopoke 167 22 Shahura 346 23 Dalleyke 347 24 Bachi Wind 183 25 Thikriwal 185 26 Dala 184 27 Joeyke 186 28 Cheleke 341 29 Khizarpura 343 30 Vaineyke 345 31 Kotli Aulakh 342 32 Kamaske 344 33 Bhangwan 170 34 Kanven 171 35 Leliyan 172 36 Maureh 194 37 Kamirpura 195 38 Mahamadpura 196 39 Jatta 198 40 Odhar 187 41 Thatha 188 42 Thathi 168 43 Sidhwan 169 44 Makhanpura 177 45 Dhariwal 180
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46 Audar 181
47 Mulakot 182
48 Chak Misri Khan 163
49 Veroke 166
50 Chawindha Kalan 339
51 Chawinda Khurd 338
52 Baihar Wal 336
53 Jasraur 147
54 Dial 134
55 Bhindi Aulakh Kalan 22
56 Jhunj 25
57 Bhindi Aulakh Khurd 23
58 Ghoga 27
59 Tinana 26
60 Sherpur 30
61 Bhindi Nain 20
62 Fattah 21
63 Behlol 29
64 Awan Basau 28
65 Akbarpura 31
66 Gulgarh 32
67 Niamtabad 33
68 Bhindi Saidan 24
69 Kotli Dosandhi 16
70 Motley 137
71 Jai Ram Kot 136
72 Kotla Saraj Lohar 138
73 Kotli Khaira 139
74 Miadi Kalan 144
75 Panju Kalal 146
76 Kotli Mughlan 143 386 PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020
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77 Chak Bazid 145 78 Miadi Khurdh 149 79 Shahpur 150 80 Alampur 151 81 Chak Fateh Khan 143 82 Napal 142 83 Dhundal 141 84 Bhalot 140 85 Kakkar 3 86 Manj 4 87 Panju Rain 173 88 Lodhi Gujjar 5 89 Hetampura 7 90 Dag 12 91 Vehra 14 92 Tut 13 93 Saidpura 6 94 Mandian Wala 10 95 Ranian 1 96 Bhadru 2 97 Chak Allah Bakhash 179 98 Mohleke 11 99 Chuchakwal 158 100 Muzaffar Pura 157 101 Bhaggupur Uttar 9 102 Chhanna 8 103 Gaggarmal 176 104 Rai 175 105 Pandori 178 106 Sarangra 174 107 Mudh Bhilowal 164
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108 Bhilowal Kake Zain 165 109 Jastarwal 209 110 Chhina Karam Singh 210 111 Isapur 211 112 Umarpura 207 113 Rakh Othian 202 114 Chahia 208 115 Karyal 201 116 Kot Sidhu 152 117 Bohlian 216 118 Kotli Krotana 221 119 Muhar 206 120 Mattia 212 121 Raipur Khurd 215 122 Othian 203 123 Jauns 205 124 Kotli Sakka 199 125 Dharam Kot 200 126 Chak Kamal Khan 197 127 Awan Lakha Singh 159 128 Wariyam 156 129 Kakkar 160 130 Khusu Pura 155 131 Bhaggupur Bet 15 132 Kutiwala 17 133 Burj 19 134 Tur 18 135 Saurian 162 136 Talla 153 137 Tareen 161 138 Hassanpura 154
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139 Raja Sansi 312
140 Rudala 313
141 Adliwal 300
142 Bua Nagli 299
143 Nangal Tolah 315
144 Saidopura 314
145 Teli Chak 318
146 Jhanjoti 317
147 Balaggan 320
148 Chainpur 319
149 Jagdev Kalan 297
150 Kaler 322
151 Kotla Dum 321
152 Malu Nangal 298
153 Mugnlani Kot 301
154 Ladhe 303
155 Ranwali 302
156 Bagga 316
157 Dhariwal 310
158 Lalla Afgana 309
159 Harse Cheena 311
VISWAJEET KHANNA,
Additional Chief Secretary to Government of
Punjab, Department of Revenue, Rehabilitation
and Disaster Management.