Regd. No. NW/CH-22

Regd. No. CHD/0092/2018-2020

EXTRAORDINARY

Published by Authority

CHANDIGARH, MONDAY, OCTOBER 5, 2020

(ASVINA 13, 1942 SAKA)

( lxxxiii )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

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.

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.

--491

493--498

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.

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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499--500

501--506

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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".

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.

491

2118/10-2020/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020

(ASVN 13, 1942 SAKA)

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)

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.

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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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.",

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.

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,”

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

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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).".

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.

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:-

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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.

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:

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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:

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,

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:

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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

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PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020

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499

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)

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.

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).".

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

(ASVN 13, 1942 SAKA)

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

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(ASVN 13, 1942 SAKA)

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.

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

501

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

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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

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PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020

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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

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PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020

(ASVN 13, 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

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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.

506

2118/10-2020/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 5, 2020

(ASVN 13, 1942 SAKA)