PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020

(SRVN 27, 1942 SAKA)

Regd. No. NW/CH-22

Regd. No. CHD/0092/2018-2020

EXTRA

EXTRAORDINAR

ORDINAR

ORDINARY

Published by Authority

CHANDIGARH, TUESDAY, AUGUST 18, 2020

(SRAVANA 27, 1942 SAKA)

( lxv )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

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.

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.

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.

.. 371-376

.. 377

.. 379

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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.

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

^______

lxvi

.. 381

.. 383-388

PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020

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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) 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.

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.”.

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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372

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.”.

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)

PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020

(SRVN 27, 1942 SAKA)

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.

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.”.

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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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;’.

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

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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

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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

376

PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020

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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.

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)

October, 2019 to December, 2019

31st January, 2020

January, 2020 to March, 2020

30th April, 2020

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.

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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PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020

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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.

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

These rules may be called the Punjab Insecticides (Appeal) First

Amendment Rules, 2020.

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.

Chogawan

329

Kohala

340

Kohali

328

Rakh Kohali

191

Madoke

330

Barar

331

Khiala Kalan

326

Khiala Khurd

327

Bhullar

190

Tapiala

189

Manawala

193

Padhari

335

Nurpura

334

Lanven

337

383

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Bhitte Wind

192

Boparai Kalan

324

Boparai Khurd

325

Boparai Baj Singh

323

Chhiddan

333

Kalowal

332

Lopoke

167

Shahura

346

Dalleyke

347

Bachi Wind

183

Thikriwal

185

Dala

184

Joeyke

186

Cheleke

341

Khizarpura

343

Vaineyke

345

Kotli Aulakh

342

Kamaske

344

Bhangwan

170

Kanven

171

Leliyan

172

Maureh

194

Kamirpura

195

Mahamadpura

196

Jatta

198

Odhar

187

Thatha

188

Thathi

168

Sidhwan

169

Makhanpura

177

Dhariwal

180

384

PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020

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Audar

181

Mulakot

182

Chak Misri Khan

163

Veroke

166

Chawindha Kalan

339

Chawinda Khurd

338

Baihar Wal

336

Jasraur

147

Dial

134

Bhindi Aulakh Kalan

Jhunj

Bhindi Aulakh Khurd

Ghoga

Tinana

Sherpur

Bhindi Nain

Fattah

Behlol

Awan Basau

Akbarpura

Gulgarh

Niamtabad

Bhindi Saidan

Kotli Dosandhi

Motley

137

Jai Ram Kot

136

Kotla Saraj Lohar

138

Kotli Khaira

139

Miadi Kalan

144

Panju Kalal

146

Kotli Mughlan

143

385

PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020

(SRVN 27, 1942 SAKA)

Chak Bazid

145

Miadi Khurdh

149

Shahpur

150

Alampur

151

Chak Fateh Khan

143

Napal

142

Dhundal

141

Bhalot

140

Kakkar

Manj

Panju Rain

173

Lodhi Gujjar

Hetampura

Dag

Vehra

Tut

Saidpura

Mandian Wala

Ranian

Bhadru

Chak Allah Bakhash

179

Mohleke

Chuchakwal

158

100

Muzaffar Pura

157

101

Bhaggupur Uttar

102

Chhanna

103

Gaggarmal

176

104

Rai

175

105

Pandori

178

106

Sarangra

174

107

Mudh Bhilowal

164

386

PUNJAB GOVT. GAZ. (EXTRA), AUGUST 18, 2020

(SRVN 27, 1942 SAKA)

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

132

Kutiwala

133

Burj

134

Tur

135

Saurian

162

136

Talla

153

137

Tareen

161

138

Hassanpura

154

387

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(SRVN 27, 1942 SAKA)

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.

2085/8-2020/Pb. Govt. Press, S.A.S. Nagar

388