PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 15, 2020

(ASVN 23, 1942 SAKA)

Regd. No. NW/CH-22

Regd. No. CHD/0092/2018-2020

EXTRAORDINARY

Published by Authority

CHANDIGARH, THURSDAY, OCTOBER 15, 2020

(ASVINA 23, 1942 SAKA)

( xc )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

The Punjab Goods and Services Tax

(Second Amendment) Act, 2020.

(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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PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 15, 2020

(ASVN 23, 1942 SAKA)

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)

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)

This Act may be called the Punjab Goods and Services Tax (Second

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.

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) Dadra and Nagar Haveli and Daman and Diu;

(d)

Ladakh;”.

Short title and

commencement.

Amendment in

section 2 of

Punjab Act 5 of

2017.

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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.

In the principal Act, in section 16, in sub-section (4), the words

“invoice relating to such” shall be omitted.

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

22 or section 24 or intends to opt out of the registration voluntarily

made under sub-section (3) of section 25:”.

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, 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).”.

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 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.”.

126

Amendment in

section 10 of

Punjab Act 5 of

2017.

Amendment in

section 16 of

Punjab Act 5 of

2017.

Amendment in

section 29 of

Punjab Act 5 of

2017.

Amendment in

section 31 of

Punjab Act 5 of

2017.

Amendment in

section 30 of

Punjab Act 5 of

2017.

PUNJAB GOVT. GAZ. (EXTRA), OCTOBER 15, 2020

(ASVN 23, 1942 SAKA)

In the principal Act, in section 51,—

(a)

for sub-section (3), the following sub-section shall be substituted,

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.

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 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

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

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;

Amendment in

section 51 of

Punjab Act 5 of

2017.

Amendment in

section 122 of

Punjab Act 5 of

2017.

Amendment in

section 132 of

Punjab Act 5 of

2017.

Amendment in

section 140 of

Punjab Act 5 of

2017.

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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

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.

(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.

Insertion of

section 168A of

Punjab Act 5 of

2017.

Amendment in

section 172 of

Punjab Act 5 of

2017.

Power

Government to

extend time limit

special

circumstances.

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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

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

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

Uranium Ore

Concentrate

Amendment in

Schedule II of

Punjab Act 5 of

2017.

Retrospective

exemption from

or levy or

collection of

state tax in

certain cases.

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.

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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.

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