Regd. No. NW/CH-22 Regd. No. CHD/0092/2018-2020 PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, TUESDAY, SEPTEMBER 8, 2020
(BHADRA 17, 1942 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
.. 433-434
1. Notification No. G.S.R. 65/P.A.5/2017/ S.164/Amd.(33)/2020, dated the 21st August, 2020, containing amendment in the Punjab Goods and Services Tax Rules, 2017.
.. 435
2. Notification No. G.S.R. 66/P.A.5/2017/ S.164/Amd.(34)/2020, dated the 25th August, 2020, containing amendment in the Punjab Goods and Services Tax Rules, 2017.
.. 437
3. Notification No. S.O. 33/P.A.5/2017/ S.146/2020, dated the 25th August, 2020, notifying the Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice.
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.. 439
4. Notification No. S.O. 34/PGSTR/2017/ R.48/2020, dated the 25th August, 2020, notifying the registered person.
.. 441
5. Notification No. S.O. 35/PGSTR/2019/ R.5/2020, dated the 25th August, 2020, appointing the 1st day of April, 2020, as the date from which the provisions of rule 5 shall be deemed to have come into force.
.. 443
6. Notification No. S.O. 36/PGSTR/2017/ R.46/2020, dated the 25th August, 2020, notifying an invoice issued by a registered person.
7. Notification No. S.O. 37/P.A.3/2020/ S.1/ 2020, dated the 27th August, 2020, appointing the 1st day of January 2020, as the date on which the provisions of some sections of Punjab Act No. 3 of 2020 shall be deemed to have come into force.
.. 445
.. 447
8. Notification No. S.O. 38/P.A.5/2017/ S.148/2020, dated the 27th August, 2020, notifying the registered persons having aggregate turnover of up to 1.5 crore rupees.
.. 449
9. Notification No. S.O. 39/P.A.5/2017/ S.25/2020, dated the 27th August, 2020, notifying the date of coming into force of this notification.
10. Notification No. S.O. 40/P.A.5/2017/ S.25/2020, dated the 27th August, 2020, notifying the date of coming into force of this notification.
.. 451
.. 453
11. Notification No. S.O. 41/P.A.5/2017/ S.25/2020, dated the 27th August, 2020, notifying the provisions of sub-section (6B) or sub-section (6C) of section 25 of the Punjab Goods and Services Tax Act, 2017.
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(BHDR 17, 1942 SAKA)
12. Notification No. S.O. 42/P.A.5/2017/ S.168/2020, dated the 27th August, 2020, specifying the return in FORM GSTR-3B.
.. 455
13. Notification No. G.S.R. 67/Const./ Art.320/Amd.(91)/2020, dated the 7th September, 2020, containing amendment in the Punjab Public Service Commission (Limitation of Functions) Regulations, 1955.
.. 457
.. 459
14. Notification No. G.S.R. 68/Const./ Art.320/Amd.(92)/2020, dated the 7th September, 2020, containing amendment in the Punjab Public Service Commission (Limitation of Functions) Regulations, 1955.
Part - IV Correction Slips, Republications and
Replacements
Nil
______
433
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 21st August, 2020
No. G.S.R. 65/P.A.5/2017/S.164/Amd.(33)/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 (Third
Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall be deemed to have come into force
on and with effect from 26th December, 2019.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred
to as the said rules), with effect from the 1st January, 2020, in rule 36, in sub-
rule (4), for the figures and words "20 per cent.", the figures and words "10
per cent." shall be substituted.
3. In the said rules, after rule 86, the following rule shall be inserted,
namely:-
"86A. Conditions of use of amount available in electronic credit ledger.-
(1) The Commissioner or an officer authorised by him in this behalf, not
below the rank of an Assistant Commissioner, having reasons to believe that
credit of input tax available in the electronic credit ledger has been fraudulently
availed or is ineligible in as much as-
a) the credit of input tax has been availed on the strength of tax invoices
or debit notes or any other document prescribed under rule 36-
i. issued by a registered person who has been found non-existent
or not to be conducting any business from any place for which
registration has been obtained; or
ii. without receipt of goods or services or both; or
b) the credit of input tax has been availed on the strength of tax invoices 434 PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
or debit notes or any other document prescribed under rule 36 in
respect of any supply, the tax charged in respect of which has not
been paid to the Government; or
c) the registered person availing the credit of input tax has been found
non-existent or not to be conducting any business from any place
for which registration has been obtained; or
d) the registered person availing any credit of input tax is not in
possession of a tax invoice or debit note or any other document
prescribed under rule 36, may, for reasons to be recorded in writing,
not allow debit of an amount equivalent to such credit in electronic
credit ledger for discharge of any liability under section 49 or for
claim of any refund of any unutilised amount.
(2) The Commissioner, or the officer authorised by him under sub-rule (1)
may, upon being satisfied that conditions for disallowing debit of electronic
credit ledger as above, no longer exist, allow such debit.
(3) Such restriction shall cease to have effect after the expiry of a period of
one year from the date of imposing such restriction.".
4. In the said rules, with effect from the 11th January, 2020, in rule 138E,
after clause (b), the following clause shall be inserted, namely:-
"(c) being a person other than a person specified in clause (a), has not furnished
the statement of outward supplies for any two months or quarters, as the case
may be.".
435
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 25th August, 2020
No. G.S.R. 66/P.A.5/2017/S.164/Amd.(34)/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 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 Central Goods and Services Tax (Second
Amendment) Rules, 2020.
(2) They shall be deemed to have come into force on 13th December, 2019.
2. In the Punjab Goods and Services Tax Rules, 2017, in rule 48, after sub-
rule (3), the following sub-rules shall be inserted, namely:-
"(4) The invoice shall be prepared by such class of registered persons as may
be notified by the Government, on the recommendations of the Council, by
including such particulars contained in FORM GST INV-01 after obtaining
an Invoice Reference Number by uploading information contained therein on
the Common Goods and Services Tax Electronic Portal in such manner and
subject to such conditions and restrictions as may be specified in the notification.
(5) Every invoice issued by a person to whom sub-rule (4) applies in any
manner other than the manner specified in the said sub-rule shall not be treated
as an invoice.
(6) The provisions of sub-rules (1) and (2) shall not apply to an invoice
prepared in the manner specified in sub-rule (4).".
437
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 25th August, 2020
No. S.O. 33/P.A.5/2017/S.146/2020.-In exercise of the powers
conferred by section 146 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No. 5 of 2017) read with sub-rule (4) of rule 48 of the Punjab
Goods and Services Tax Rules, 2017 and all other powers enabling him in this
behalf, the Governor of Punjab, on the recommendations of the Council, is
pleased to notify the following as the Common Goods and Services Tax
Electronic Portal for the purpose of preparation of the invoice in terms of
sub-rule (4) of rule 48 of the aforesaid rules, namely:-
(i) www.einvoice1.gst.gov.in;
(ii) www.einvoice2.gst.gov.in;
(iii) www.einvoice3.gst.gov.in;
(iv) www.einvoice4.gst.gov.in;
(v) www.einvoice5.gst.gov.in;
(vi) www.einvoice6.gst.gov.in;
(vii) www.einvoice7.gst.gov.in;
(viii) www.einvoice8.gst.gov.in;
(ix) www.einvoice9.gst.gov.in;
(x) www.einvoice10.gst.gov.in.
Explanation.-For the purposes of this notification, the above mentioned websites
mean the websites managed by the Goods and Services Tax Network, a
company incorporated under the provisions of section 8 of the Companies Act,
2013 (18 of 2013).
2. This notification shall be deemed to have come into force on and with
effect from the 1stday of January, 2020.
439
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 25th August, 2020
No. S.O. 34/PGSTR/2017/R.48/2020.-In exercise of the powers
conferred by sub-rule (4) to rule 48 of the Punjab Goods and Services Tax
Rules, 2017, and all other powers enabling him in this behalf, the Governor of
Punjab, on the recommendations of the Council, is pleased to notify registered
person, whose aggregate turnover in a financial year exceeds one hundred
crore rupees, as a class of registered person who shall prepare invoice in
terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods
or services or both to a registered person.
2. This notification shall be deemed to have come into force from the 1st
day of April, 2020.
441
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 25th August, 2020
No. S.O. 35/PGSTR/2019/R.5/2020.-In exercise of the powers
conferred by rule 5 of the Punjab Goods and Services Tax (Thirty First
Amendment) Rules, 2019, made vide Government of Punjab, Department of
Excise and Taxation, Notification No. G.S.R 42/P.A.5/2017/S.164/Amd.(31)/
2019, dated the 29th October, 2019, published in the Punjab Government Gazette
(Extraordinary), Part III, dated the 14th November,2019, and all other powers
enabling him in this behalf, the Governor of Punjab, on the recommendations
of the Council, is pleased to appoint the 1st day of April, 2020, as the date from
which the provisions of the said rule, shall be deemed to have come into force.
443
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 25th August, 2020
No. S.O. 36/PGSTR/2017/R.46/2020.-In exercise of the powers
conferred by the sixth proviso to rule 46 of the Punjab Goods and Services Tax
Rules, 2017 and all other powers enabling him in this behalf, the Governor of
Punjab, on the recommendations of the Council, is pleased to notify that an
invoice issued by a registered person, whose aggregate turnover in a financial
year exceeds five hundred crore rupees, to an unregistered person (hereinafter
referred to as B2C invoice), shall have Quick Response (QR)code:
Provided that where such registered person makes a Dynamic Quick
Response (QR) code available to the recipient through a digital display, such
B2C invoice issued by such registered person containing cross-reference of
the payment using a Dynamic Quick Response (QR) code, shall be deemed to
be having Quick Response (QR) code.
2. This notification shall be deemed to have come into force from the 1st
day of April, 2020.
445
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th August, 2020
No.S.O. 37/P.A.3/2020/S.1/2020.-In exercise of the powers conferred
by sub-section (2) of section 1 of the Punjab Goods and Services Tax
(Amendment) Act, 2020 (Punjab Act No. 3 of 2020) and all other powers
enabling him in this behalf, the Governor of Punjab is pleased to appoint the 1st
day of January, 2020, as the date on which the provisions of sections 2 to 21,
except section 2, section 7, section 10 and sections 13 to 20 of the Punjab
Goods and Services Tax (Amendment) Act, 2020 (Punjab Act No. 3 of 2020),
shall be deemed to have come into force.
447
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th August, 2020
No. S.O. 38/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 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 April, 2020 to June, 2020 31stJuly, 2020
2 July, 2020 to September, 2020 31st October, 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 April,
2020 to September, 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 the 23rd March, 2020.
449
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th August, 2020
No. S.O. 39/P.A.5/2017/S.25/2020.- In exercise of the powers
conferred by sub-section (6B) of section 25 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 notify the date of coming into force of this notification as the date,
from which an individual shall undergo authentication, of Aadhaar number, as
specified in rule 8 of the Punjab Goods and Services Tax Rules, 2017 (hereinafter
referred to as the said rules), in order to be eligible for registration:
Provided that if Aadhaar number is not assigned to the said individual, he
shall be offered alternate and viable means of identification in the manner
specified in rule 9 of the said rules.
2. This notification shall be deemed to have come into force on and with
effect from the 1st day of April, 2020.
451
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th August, 2020
No. S.O. 40/P.A.5/2017/S.25/2020.- In exercise of the powers
conferred by sub-section (6C) of section 25 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 notify the date of coming into force of this notification as the date,
from which the -
(a) authorised signatory of all types;
(b) Managing and Authorised partners of a partnership firm; and
(c) Karta of an Hindu undivided family, shall undergo authentication of
possession of Aadhaar number, as specified in rule 8 of the Punjab
Goods and Services Tax Rules, 2017(hereinafter referred to as the
said rules), in order to be eligible for registration under GST:
Provided that if Aadhaar number is not assigned to the said persons, they
shall be offered alternate and viable means of identification in the manner
specified in rule 9 of the said rules.
2. This notification shall be deemed to have come into force on and with
effect from the 1st day of April, 2020.
453
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 27th August, 2020
No. S.O. 41/P.A.5/2017/S.25/2020.- In exercise of the powers
conferred by sub-section (6D) of section 25 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 notify that the provisions of sub-section (6B) or sub-section (6C)
of section 25 of the said Act shall not apply to a person who is not a citizen of
India or to a class of persons other than the following class of persons, namely:–
(a) Individual;
(b) authorised signatory of all types;
(c) Managing and Authorised partner; and
(d) Karta of an Hindu undivided family.
2. This notification shall be deemed to have come into force on and with
effect from the 1stday of April, 2020.
455
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
OFFICE OF COMMISSIONER OF STATE TAX
NOTIFICATION
The 27th August, 2020
No. S.O. 42/P.A.5/2017/S.168/2020.- In exercise of the powers
conferred by section 168 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), read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax
Rules, 2017 (hereafter in this notification referred to as the said rules), and all
other powers enabling him in this behalf, the Commissioner, on the
recommendations of the Council, hereby specifies that the return in FORM
GSTR-3B of the said rules for each of the months from April, 2020 to
September, 2020 shall be furnished electronically through the common portal,
on or before the twentieth day of the month succeeding such month:
Provided further that, for taxpayers having an aggregate turnover of up
to rupees five crore rupees in the previous financial year, the return in FORM
GSTR-3B of the said rules for the months of April, 2020 to September, 2020
shall be furnished electronically through the common portal, on or before the
twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-
3B. – Every registered person furnishing the return in FORM GSTR-3B of
the said rules shall, subject to the provisions of section 49 of the said Act,
discharge his liability towards tax by debiting the electronic cash ledger or
electronic credit ledger, as the case may be and his liability towards interest,
penalty, fees or any other amount payable under the said Act by debiting the
electronic cash ledger, not later than the last date, as specified in the first
paragraph, on which he is required to furnish the said return.
3. This notification shall be deemed to have come into force on and with
effect from the 23rd March, 2020.
NILKANTH S. AVHAD,
Commissioner of State Tax, Punjab.
457
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF PERSONNEL
(PERSONNEL POLICIES- III BRANCH)
NOTIFICATION
The 7th September, 2020
No. G.S.R. 67/Const./Art. 320/Amd.(91)/2020.- In exercise of the
powers conferred by the proviso to clause (3) of Article 320 of the Constitution
of India, and all other powers enabling him in this behalf, the Governor of
Punjab is pleased to make the following regulations further to amend the Punjab
Public Service Commission (Limitation of Functions) Regulations, 1955, namely:-
REGULATIONS
1. (1) These regulations may be called the Punjab Public Service
Commission (Limitation of Functions) (First Amendment)
Regulations, 2020.
(2) They shall be deemed to have come into force on and with effect
from 17th February, 2019.
2. In the Punjab Public Service Commission (Limitation of Functions)
Regulations, 1955 (hereinafter referred to as the said regulations), in Schedule
'A', after entry 108, the following entry shall be added, namely:-
"109. Forty two posts of Professor, forty six posts of Associate Professor and
sixty five posts of Assistant Professor of Government Medical College, Patiala
and Amritsar in the Department of Medical Education and Research. ".
3. In the said regulations, in Schedule 'B', after entry 41, the following
entry shall be added, namely:-
"42. Forty two posts of Professor, forty six posts of Associate Professor and
sixty five posts of Assistant Professor of Government Medical College, Patiala
and Amritsar in the Department of Medical Education and Research. ".
459
PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 8, 2020
(BHDR 17, 1942 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF PERSONNEL
(PERSONNEL POLICIES- III BRANCH)
NOTIFICATION
The 7th September, 2020
No. G.S.R. 68/Const./Art. 320/Amd.(92)/2020.- In exercise of the
powers conferred by the proviso to clause (3) of Article 320 of the Constitution
of India, and all other powers enabling him in this behalf, the Governor of
Punjab is pleased to make the following regulations further to amend the Punjab
Public Service Commission (Limitation of Functions) Regulations, 1955, namely:-
REGULATIONS
1. (1) These regulations may be called the Punjab Public Service
Commission (Limitation of Functions) (Second Amendment)
Regulations, 2020.
(2) They shall be deemed to have come into force on and with effect
from 1st July, 2020.
2. In the Punjab Public Service Commission (Limitation of Functions)
Regulations, 1955 (hereinafter referred to as the said regulations) in Schedule
'A', after entry 109, the following entry shall be added, namely:-
"110. Five posts of Assistant Professor in Super Specialist Departments of
Government Medical College, Patiala and Amritsar in the Department of
Medical Education and Research.".
3. In the said regulations, in Schedule 'B', after entry 42, the following
entry shall be added, namely:-
"43. Five posts of Assistant Professor in Super Specialist Departments of
Government Medical College, Patiala and Amritsar in the Department of
Medical Education and Research.".