Regd. No. NW/CH-22 Regd. No. CHD/0092/2018-2020
EXTRAORDINARY
Published by Authority
CHANDIGARH, MONDAY, OCTOBER 5, 2020
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LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
--491
1. Notification No. S.O. 43/P.A.5/2017/Ss. 9 and 15/2020, dated the 23rd September, 2020, containing amendment 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.
493--498
2. Notification No. G.S.R. 76/P.A.5/2017/ S.164/Amd.(35)/2020, dated the 23rd September, 2020, containing amendment in the Punjab Goods and Services Tax Rules, 2017.
( lxxxiii )
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499--500
3. Notification No. G.S.R. 77/P.A.5/2017/ S.164/Amd.(36)/2020, dated the 28th September, 2020, containing amendment in the Punjab Goods and Services Tax Rules, 2017.
501--506
4. Notification No. S.O. 44/P.A.XVII/1887/ S.5/C.A.XVI/1908/S.5/2020, dated the 30th September, 2020, altering the limits of sub-district Amritsar to form a new sub- district, to be known as sub-district, Lopoke, District 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 23rd September, 2020
No. S.O. 43/P.A.5/2017/Ss. 9 and 15/2020.-In exercise of the powers
conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of
the Punjab Goods and Service Tax Act, 2017 (Punjab Act No. 5 of 2017) and
all other powers enabling him in this behalf, the Governor of Punjab, on being
satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, is pleased to make the following amendment
in the Government of Punjab, Department of Excise and Taxation, Notification
S.O. 16/P.A 5/2017/S.9/2017 dated the 30th June, 2017, namely:-
AMENDMENT
In the said notification,-
(a) in Schedule II – 6%, serial number 80AA and 171 A and the entries
relating thereto shall be omitted; and
(b) in Schedule III- 9%, after serial number 163 A and the entries relating
thereto, the following serial numbers and entries shall be inserted, namely:-
"163B 3923 or 6305 Woven and non-woven bags and sacks of
polyethylene or polypropylene strips or the like,
whether or not laminated, of a kind used for
packing of goods;
163C 6305 32 00 Flexible intermediate bulk Containers".
2. This notification shall be deemed to have come into force on and
with effect from the 1st day of January, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2118/10-2020/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 23rd September, 2020
No. G.S.R. 76/P.A.5/2017/S.164/Amd.(35)/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 GST 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
(Fourth 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 9th October, 2019.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred
to as the said rules), in rule 21A,-
(a) in sub-rule (3), the following explanation shall be inserted, namely:-
"Explanation.-For the purposes of this sub-rule, the expression
"shall not make any taxable supply" shall mean that the registered
person shall not issue a tax invoice and, accordingly, not charge tax
on supplies made by him during the period of suspension.";
(b) after sub-rule (4), the following sub-rule shall be inserted, namely:-
"(5) Where any order having the effect of revocation of
suspension of registration has been passed the provisions of clause
(a) of sub-sction (3) of section 31 and section 40 in respect of the
supplies made during the period of suspension and the procedure
specified therein shall apply."
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3. In the said rules, in rule 36, after sub-rule (3), the following sub-rule shall
be inserted, namely:-
"(4) Input tax credit to be availed by a registered person in respect of invoices
or debit notes, the details of which have not been uploaded by the suppliers
under sub-section (1) of section 37, shall not exceed 20 per cent. of the eligible
credit available in respect of invoices or debit notes the details of which have
been uploaded by the suppliers under sub-section (1) of section 37.",
4. In the said rules, in rule 61,-
(a) for sub-rule (5), the following sub-rule shall be substituted, with effeet
from the 1st July, 2017 namely:-
"(5) Where the time limit for furnishing of details in FORM GSTR-I under
section 37 or in FORM GSTR-2 under section 38 has been extended, the
return specified in sub-section (1) of section 39 shall, in such manner and
subject to such conditions as the Commissioner may, by notification, specify,
be furnished in FORM GSTR-3B electronically through the common portal,
either directly or through a Facilitation Centre notified by the Commissioner:
Provided that where a return in FORM GSTR-3B is required to be furnished
by a person referred to in sub-rule (1) then such person shall not be required to
furnish the return in FORM GSTR-3.";
(b) sub-rule (6) shall be omitted with effect from the 1st July, 2017.
5. In the said rules, in rule 83A, in sub-rule (6), for clause (i), the following
clause shall be substituted, namely:-
"(i) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who
is enrolled as a goods and services tax practitioner under sub-rule (2) of the
said rule is required to pass the examination within the period as specified in
the second proviso of sub-rule ((3) of the said rule,"
6. In the said rules, in rule 91,-
(a) in sub-rule (3), with effect from the 24th September, 2019, after the
words "application for refund", the words "on the basis of a consolidated payment
advice:" shall be inserted;
(b) after the sub-rule (3), with efect from the 24th September, 2019, the PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020 495
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following sub-rule shall be inserted, namely:-
"(4) The Central Government shall disburse the refund based on the consolidated
payment advice issued under sub-rule (3).".
7. In the said rules, in rule 117, -
(a) in sub-rule (1A) for the figures, letters and word "31st March, 2019", the
figures, letters and word "31st December, 2019" shall be substituted.
(b) in sub-rule (4), in clause (b),in sub-clause (iii), in the proviso for the figures
letters and word "30th April, 2019", the figures, letters and word "31st January,
2020", shall he substituted.
8. In the said rules, in rule 142, -
(a) after sub-rule (1) the following sub-rule shall be inserted, namely:-
"(1A) The proper officer shall, before service of notice to the person
chargeable with tax, interest and penalty, under sub-section (1) of Section 73
or sub-section (1) of Section 74, as the case may be, shall communicate the
details of any tax, interest and penalty as ascertained by the said officer, in
Part A of FORM GST DRC-01A.";
(b) in sub-rule (2), after the words "in accordance with the provisions of the
Act", the words, figures und brackets ", whether on his own ascertainment or,
as communicated by the proper officer under sub-rule (1A)." shall be inserted;
(c) after sub-rule (2) the following sub-rule shall be inserted, namely:-
"(2A) Where the person referred to in sub-rule (1A) has made partial payment
of the amount communicated to him or desires to file any submissions against
the proposed liability, he may make such submission in Part B of FORM
GST DRC-01A.".
10. In the said rules, after FORM GST DRC-01, the following form shall be
inserted, namely:-
PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020
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"FORM GST DRC-01A
Intimation of tax ascertained as being payable under section 73(5)/74(5)
[See Rule 142 (1A)]
Part A
No. :
Date:
Case ID No.
To
GSTIN.. …………………….
Name………………………..
Address.....................
Sub.: Case Proceeding Reference No......................-Intimation of liability under section
73(5)/section 74(5) - reg.
Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5)/ 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below:
below:
| Act | Period | Tax | |||
| CGST Act | |||||
| SGST/UTGST Act | |||||
| IGST Act | |||||
| Cess | |||||
| Total |
The grounds and quantification are attached / given below:
PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020
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You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest in full by……….., failing which show Cause Notice will be issued under section 73(1).
You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest and penalty under section 74(5) by………., failing which Show Cause Notice will be issued under section 74(1).
In case you wish to file any submissions against the above ascertainment, the same may be furnished by……......... in Part B of this Form
Proper Officer
Signature...................................
Name…………………………
Designation………………………
Upload Attachment
Part B
Reply to the communication for payment before issue of Show Cause Notice
[See Rule 142 (2A)]
No.:
Date:
To
Proper Officer,
Wing / Jurisdiction.
Sub.: Case Proceeding Reference No………….. ... Payment/Submissions in
response to liability intimated under Section 73(5)/74(5)-reg.
Please refer to Intimation ID........... in respect of Case ID…………………... vide which the liability of tax payable as ascertained under section 73(5)/74(5) was intimated.
In this regard,
A. this is to inform that the said liability is discharged partially to the extent of Rs…………..through ………………...and the submissions regarding remaining liability are attached/ given below:
PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020 498
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OR
B. the said liability is not acceptable and the submissions in this regard
are attached/ given below:
Authorised Signatory
Name………………………………
GSTIN………………………......…
Address……………............………
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation
2118/10-2020/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020
499
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 28th September, 2020
No. G.S.R. 77/P.A.5/2017/S.164/Amd.(36)/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
(Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall be deemed to have come
into force on and with effect from 5th May, 2020.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred
to as the said rules), with effect from the 21st April, 2020, in rule 26 in sub-rule
(1), after the proviso, following proviso shall be inserted, namely:-
"Provided further that a registered person registered under the provisions
of the Companies Act, 2013 (18 of 2013) shall, during the period from 21st day
of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the
return under section 39 in FORM GSTR-3B verified through electronic
verification code (EVC).".
3. In the said rules, after rule 67, with effect from a date to be notified later,
the following rule shall be inserted, namely:-
"67A. Manner of furnishing of return by short messaging service facility.-
Notwithstanding anything contained in this Chapter, for a registered person
who is required to furnish a Nil return under section 39 in FORM GSTR-3B
for a tax peried, any reference to electronic furnishing shall include furnishing PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 05, 2020 500
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of the said return through a short messaging service using tihe registered mobile
number and the said return shall be verified by a registered mobile number
based One Time Password facility.
Explanatian.- For the purpose of this rule, a Nil return shall mean a return
under section 39 for a tax period that has nil or no entry in all the Tables in
FORM GSTR-3B.".
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2118/10-2020/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF REVENUE, REHABILITATION AND
DISASTER MANAGEMENT
(R.E.-II BRANCH)
NOTIFICATION
The 30th September, 2020
No. S.O. 44/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 Chogawan, 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
502 PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020
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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
PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020 503
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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
504 PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 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
PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020 505
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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
506 PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020
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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.