Regd. No. NW/CH-22 Regd. No. CHD/0092/2018-2020 PUNJAB GOVT. GAZ. (EXTRA), AUGUST 28, 2020 1107
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EXTRAORDINARY
Published by Authority
CHANDIGARH, FRIDAY, AUGUST 28, 2020
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PUNJAB VIDHAN SABHA SECRETARIAT
NOTIFICATION
The 28th August, 2020
No. 21-PLA-2020/64.- The Punjab Goods and Services Tax (Second
Amendment) Bill, 2020 is hereby published for general information under the
proviso to rule 121 of the Rules of Procedure and Conduct of Business in the
Punjab Vidhan Sabha (Punjab Legislative Assembly):-
Bill No.21-PLA-2020
THE PUNJAB GOODS AND SERVICES TAX
(SECOND AMENDMENT) BILL, 2020
A
BILL
further to amend the Punjab Goods and Services Tax Act, 2017.
BE it enacted by the Legislature of the State of Punjab in the
Seventy-first Year of the Republic of India as follows:-
1. (1) This Act may be called the Punjab Goods and Services Tax (Second
Amendment) Act, 2020.
Short-title and commencement.
(2) Save as otherwise provided, the provisions of this Act shall come
into force on such date as the Government of Punjab may, by notification in
the Official Gazette, appoint:
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Provided that different dates may be appointed for different provisions
of this Act and any reference in any such provision to the commencement of
this Act shall be construed as a reference to the coming into force of that
provision.
2. In the Punjab Goods and Services Tax Act, 2017 (hereinafter referred to
as the principal Act), in section 2, in clause (114), for sub-clauses (c) and (d),
the following sub-clauses shall be substituted, namely:—
Amendment in section 2 of Punjab Act 5 of 2017.
"(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;".
3. In the principal Act, in section 10, in sub-section (2), in clauses (b),
(c) and (d), after the words "of goods", the words "or services" shall be
inserted.
Amendment in section 10 of Punjab Act 5 of 2017.
4. In the principal Act, in section 16, in sub-section (4), the words "invoice
relating to such" shall be omitted.
Amendment in section 16 of Punjab Act 5 of 2017.
5. In the principal Act, in section 29, in sub-section (1), for clause (c), the
following clause shall be substituted, namely:—
"(c) the taxable person is no longer liable to be registered under section
Amendment in section 29 of Punjab Act 5 of 2017.
22 or section 24 or intends to opt out of the registration voluntarily
made under sub-section (3) of section 25:".
6. In the principal Act, in section 30, in sub-section (1), for the proviso, the
following proviso shall be substituted, namely:—
"Provided that such period may, on sufficient cause being shown,
Amendment in section 30 of Punjab Act 5 of 2017.
and for reasons to be recorded in writing, be extended,—
(a) by the Additional Commissioner or the Joint Commissioner, as the
case may be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days,
beyond the period specified in clause (a).".
7. In the principal Act, in section 31, in sub-section (2), for the proviso, the
following proviso shall be substituted, namely:—
"Provided that the Government may, on the recommendations of
Amendment in section 31 of Punjab Act 5 of 2017.
the Council, by notification,—
(a) specify the categories of services or supplies in respect of which a
tax invoice shall be issued, within such time and in such manner, as PUNJAB GOVT. GAZ. (EXTRA), AUGUST 28, 2020 1109
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may be prescribed;
(b) subject to the condition mentioned therein, specify the categories
of services in respect of which,—
(i) any other document issued in relation to the supply shall be
deemed to be a tax invoice; or
(ii) tax invoice may not be issued.".
8. In the principal Act, in section 51,—
(a) for sub-section (3), the following sub-section shall be substituted,
namely:—
Amendment in section 51 of Punjab Act 5 of 2017.
"(3) A certificate of tax deduction at source shall be issued
in such form and in such manner, as may be prescribed."; and
(b) sub-section (4) shall be omitted.
9. In the principal Act, in section 122, after sub-section (1), the following
sub-section shall be inserted, namely:—
"(1A) Any person who retains the benefit of a transaction covered
Amendment in section 122 of Punjab Act 5 of 2017.
under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose
instance such transaction is conducted, shall be liable to a penalty of an
amount equivalent to the tax evaded or input tax credit availed of or
passed on.".
10. In the principal Act, in section 132, in sub-section (1),—
(i) for the words "Whoever commits any of the following offences",
the words "Whoever commits, or causes to commit and retain the
Amendment in section 132 of Punjab Act 5 of 2017.
benefits arising out of, any of the following offences'' shall be
substituted;
(ii) for clause (c), the following clause shall be substituted, namely:—
"(c) avails input tax credit using the invoice or bill referred to in
clause (b) or fraudulently avails input tax credit without any
invoice or bill;"; and
(iii) in clause (e), the sign and words ", fraudulently avails input tax
credit" shall be omitted.
11. In the principal Act, in section 140, with effect from the 1st day of July,
2017,—
(a) in sub-section (1), after the words "existing law", the words "within
Amendment in section 140 of Punjab Act 5 of 2017.
such time and" shall be inserted and shall be deemed to have been
inserted;
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(b) in sub-section (2), after the words "appointed day", the words
"within such time and" shall be inserted and shall be deemed to
have been inserted;
(c) in sub-section (3), for the words "goods held in stock on the
appointed day subject to", the words "goods held in stock on the
appointed day, within such time and in such manner, as may be
prescribed, subject to" shall be substituted and shall be deemed to
have been substituted;
(d) in sub-section (5), for the words "existing law", the words "existing
law, within such time and in such manner, as may be prescribed"
shall be substituted and shall be deemed to have been substituted;
and
(e) in sub-section (6), for the words "goods held in stock on the
appointed day subject to", the words "goods held in stock on the
appointed day, within such time and in such manner, as may be
prescribed, subject to" shall be substituted and shall be deemed to
have been substituted.
12. In the principal Act, after section 168, the following section shall be
inserted, namely:-
"168A. (1) Notwithstanding anything contained in this Act, the
Insertion of section 168A of Punjab Act 5 of 2017.
Government may, on the recommendations of the Council,
by notification, extend the time limit specified in, or prescribed
or notified under this Act in respect of actions which cannot
be completed or complied with due to force majeure.
Power of Government to extend time limit in special circumstances.
(2) The power to issue notification under sub-section (1) shall
include the power to give retrospective effect to such notification from a
date not earlier than the date of commencement of this Act.
Explanation.— For the purposes of this section, the expression "force
majeure" means a case of war, epidemic, flood, drought, fire,
cyclone, earthquake or any other calamity caused by nature
or otherwise affecting the implementation of any of the
provisions of this Act.".
13. In the principal Act, in section 172, in sub-section (1), in the proviso, for
the words "three years", the words "five years" shall be substituted.
Amendment in section 172 of Punjab Act 5 of 2017.
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14. In the principal Act, in Schedule II, in paragraph 4, the words and sign
"whether or not for a consideration," at both the places where they occur,
shall be omitted and shall be deemed to have been omitted with effect from
Amendment in Schedule 11 of Punjab Act 5 of 2017.
the 1st day of July, 2017.
15. (1) Notwithstanding anything contained in the Government of Punjab,
Department of Excise and Taxation, notification No.S.O.16/P.A.5/2017/S.9/
2017, dated the 30th June, 2017, issued on the recommendations of the Council,
in exercise of the powers under sub-section (1) of section 9 of the Punjab
Retrospective exemption from or levy or collection of state tax in certain cases.
Goods and Services Tax Act, 2017,—
(i) no state tax shall be levied or collected in respect of supply of
fishmeal (falling under heading 2301), during the period commencing
from the 1st day of July, 2017 and ending with the 30th day of
September, 2019 (both days inclusive);
(ii) state tax at the rate of six per cent, shall be levied or collected in
respect of supply of pulley, wheels and other parts (falling under
heading 8483) and used as parts of agricultural machinery (falling
under headings 8432, 8433 and 8436), during the period commencing
from the 1st day of July, 2017 and ending with the 31st day of
December, 2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected,
but which would not have been so collected, had sub-section (1) been in force
at all material times.
16. (1) In the Government of Punjab, Department of Excise Taxation,
notification No. S.O.18/P.A.5/2017/S.11/2017 dated the 30th June, 2017, issued
on the recommendations of the Council, under sub-section (1) of section 11 of
the Punjab Goods and Services Tax Act, 2017, in the Schedule, after S. No.
103 and the entries relating thereto, the following S. No. and the entries shall
be inserted and shall be deemed to have been inserted retrospectively with
effect from the 1st day of July, 2017, namely:––
(1) (2) (3)
"103A 26 Uranium Ore
Amendment of notification No. S.O.18/P.A.5/20 17/S.11/2017 dated the 30th June, 2017 issued under sub section (1) of section 11 of Punjab Act 5 of 2017, retro- spectively.
Concentrate
(2) For the purposes of sub-section (1), the State Government shall
have and shall be deemed to have the power to amend the notification referred
to in sub-section (1) with retrospective effect as if the State Government had
the power to amend the said notification under sub-section (1) of section 11 of 1112 PUNJAB GOVT. GAZ. (EXTRA), AUGUST 28, 2020
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the said Act, retrospectively, at all material times.
(3) No refund shall be made of all such tax which has been collected,
but which would not have been so collected, if the notification referred to in
sub-section (1) had been in force at all material times.
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STATEMENT OF OBJECTS AND REASONS
The Punjab Goods and Services Tax Act, 2017 (the Act) was enacted
with a view to make a provisions for levy and collection of tax on intra-State
supply of goods or services or both by the State Government . The tax payers
have, over the last three years, been seeking simplification of provisons and
processes under the Act to make it more user friendly.
These simplifications involve provisions related to composition levy,
eligibility and conditions for taking Input Tax Credit, cancellation of registration,
revocation of cancellation of registration, tax invoice, tax deduction at source,
penalty and punishment for certain offences and transitional arrgangements
for Input Tax Credit.
The Punjab Goods and Services Tax (Amendment) Bill, 2020 seeks
to provide for these changes so as to make the levy and collection of taxes
under the GST effective and easier for the tax payers.
AMARINDER SINGH
Chief Minister, Punjab.
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The Governor has, in pursuance of clause (1) and (3) of Article
207 of the Constitution of India, recommended to the Punjab Legislative
Assembly, the introduction and consideration of the Bill.