Regd. No. NW/CH-22 Regd. No. CHD/0092/2018-2020 PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 15, 2020
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EXTRAORDINARY
Published by Authority
CHANDIGARH, THURSDAY, OCTOBER 15, 2020
(ASVINA 23, 1942 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
The Punjab Goods and Services Tax (Second Amendment) Act, 2020.
125-130
(Punjab Act No. 16 of 2020)
Part - II Ordinances
Nil
Part - III Delegated Legislation
Nil
Part - IV Correction Slips, Republications and
Replacements
Nil
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PART I
GOVERNMENT OF PUNJAB
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 15th October, 2020
No.19-Leg./2020.- The following Act of the Legislature of the State of
Punjab received the assent of the Governor of Punjab on the 6th day of
October, 2020, is hereby published for general information:-
THE PUNJAB GOODS AND SERVICES TAX (SECOND
AMENDMENT) ACT, 2020
(Punjab Act No. 16 of 2020)
AN
ACT
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 Short title and commencement.
Amendment) Act, 2020.
(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:
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;".
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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:—
Amendment in section 29 of Punjab Act 5 of 2017.
"(c) the taxable person is no longer liable to be registered under section
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
Amendment in section 30 of Punjab Act 5 of 2017.
shown, 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
Amendment in section 31 of Punjab Act 5 of 2017.
of 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 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.".
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8. In the principal Act, in section 51,—
(a) for sub-section (3), the following sub-section shall be substituted,
Amendment in section 51 of Punjab Act 5 of 2017.
namely:—
"(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
Amendment in section 122 of Punjab Act 5 of 2017.
covered 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",
Amendment in section 132 of Punjab Act 5 of 2017.
the words "Whoever commits, or causes to commit and retain the
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,—
Amendment in section 140 of Punjab Act 5 of 2017.
(a) in sub-section (1), after the words "existing law", the words "within
such time and" shall be inserted and shall be deemed to have been
inserted;
(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;
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(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
Power of Government to
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
extend time limit in special circumstances.
due to force majeure.
(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 the
Amendment in Schedule II of Punjab Act 5 of 2017. 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)
Amendment of notification No. S.O.18/P.A.5/ 2017/S.11/2017 dated the 30th June, 2017 issued under sub section (1) of section 11 of Punjab Act 5 of 2017, retro- spectively.
"103A 26 Uranium Ore
Concentrate 130
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(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
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.
S.K. AGGARWAL,
Secretary to Government of Punjab,
Department of Legal and Legislative Affairs.