PUNJAB GOVT. GAZ., DECEMBER 25, 2020

(PAUSA 4, 1942 SAKA)

( cxx )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part I

Acts

Nil

Part II

Ordinances

Nil

Part III

Delegated Legislation

Notification No. S.O. 59/P.A.11/2018/S.3/

2020, dated the 18th December, 2020,

appointing the officers for carrying out the

purposes of the Punjab State Decelopment

Tax Act, 2018 (Punjab Act No. 11 of 2018).

Notification No. S.O. 60/P.A.5/2017/

S.148/ 2020, dated the 18th December,

2020, notifying the registered persons

required to prepare the tax invoice.

Notification No. S.O. 61/P.A.5/2017/

S.148/ 2020, dated the 18th December,

2018, notifying the registerd persons

having aggregate turnover of upto 1.5 crore

rupees.

Notification No. S.O. 62/P.G.S.T.R./2017/

R.46/ Amd./2020, dated the 18th

December, 2020, containing amenmdent

in the Government of Punjab, Department

of Excise and Taxation Notification No.

S.O.23/PGSTR/2017/R.46/2017, dated

the30th June, 2017.

Regd. No. NW/CH-22

Regd. No. CHD/0092/2018-2020

ORDINARY

Published by Authority

CHANDIGARH, FRIDAY, DECEMBER 25, 2020

(PAUSA 4, 1942 SAKA)

671

673

675

677

PUNJAB GOVT. GAZ., DECEMBER 25, 2020

(PAUSA 4, 1942 SAKA)

Notification No. S.O.63 /P.A.5/2017/

S.148/ Amd./2020, dated the 18th

December, 2020, containing amendment

in the Government of Punjab, Department

of Excise and Taxation Notification No.

S.O. 28/P.A.5/2017/S.148/2020, dated the

8th August, 2020.

Part IV

Correction Slips, Republications and

Replacements

Nil

*****

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cxxi

PUNJAB GOVT. GAZ., DECEMBER 25, 2020

(PAUSA 4, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(Excise And Taxation-II Branch)

NOTIFICATION

The 18th December, 2020

No. S.O. 59/P.A.11/2018/S.3/2020.- In exercise of the powers conferred by sub-

section (1) of section 3 of the Punjab State Development Tax Act, 2018 (Punjab Act No.

11 of 2018), and all other powers enabling him in this behalf, the Governor of Punjab is

pleased to appoint the following officers mentioned in column 2 of the Schedule given

below, as such mentioned against each under column 3 of the said Schedule, for carrying

out the purposes of the said Act , namely:-

SCHEDULE

-----------------------------------------------------------------------------------------------------

Serial No.

Designation of the Officer

Officer

-----------------------------------------------------------------------------------------------------

Commissioner of State Tax

Commissioner

Joint Commissioner of State Tax ( GST )

Appellate Authority

Designated Officers specified in

clause (i) of section 2 of the

Punjab Value Added Tax Act, 2005.

Designated Officer

A.VENU PRASAD,

Financial Commissioner ( Taxation ) to

Government of Punjab,

Department of Excise and Taxation.

2186/12-2020/Pb. Govt. Press, S.A.S. Nagar

671

PUNJAB GOVT. GAZ., DECEMBER 25, 2020

(PAUSA 4, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(Excise And Taxation-II Branch)

NOTIFICATION

The 18th December, 2020

No. S.O. 60/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)

and all other powers enabling him in this behalf, the Governor of Punjab, on the

recommendations of the Council, is hereby pleased to notify the registered persons required

to prepare the tax invoice in the manner specified under sub-rule (4) of rule 48 of the

Punjab Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner

other than the said manner, as the class of persons who shall, during the period from the

1st day of October, 2020 to the 31st day of October, 2020, follow the special procedure

such that the said persons shall obtain an Invoice Reference Number (IRN) for such

invoice by uploading specified particulars in FORM GST INV-01 on the Common Goods

and Services Tax Electronic Portal, within the period of thirty days from the date of such

invoice, failing which the same shall not be treated as an invoice.

This notification shall be deemed to have come into force on and with effect from

the 1st day of October, 2020.

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2186/12-2020/Pb. Govt. Press, S.A.S. Nagar

673

PUNJAB GOVT. GAZ., DECEMBER 25, 2020

(PAUSA 4, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(Excise And Taxation-II Branch)

NOTIFICATION

The 18th December, 2020

No. S.O. 61/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 hereby

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.

The said registered persons shall furnish the details of outward supply of goods or

services or both in FORM GSTR-I under the Central Goods and Services Tax Rules, 2017,

effected during the quarter as specified in columin (2) of the Table below till the time

period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

S. No.

Quarter for which details in

Time period for furnishing

FORM GSTR-1 are furnished

details in FORM GSTR-1

(1)

(2)

(3)

October, 2020 to December, 2020

13th January, 2021

January, 2021 to March, 2021

13th April, 2021

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 October, 2020 to March,

2021 shall be subsequently notified in the Official Gazette.

This polification shall be deemed to have come into force on and with effect from

the 15th day of October, 2020.

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2186/12-2020/Pb. Govt. Press, S.A.S. Nagar

675

PUNJAB GOVT. GAZ., DECEMBER 25, 2020

(PAUSA 4, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(Excise And Taxation-II Branch)

NOTIFICATION

The 18th December, 2020

No. S.O. 62/P.G.S.T.R./2017/R.46/Amd./2020 .-In exercise of the powers

conferred by the first 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 hereby pleased to make the

following amendment in the notification of the Government of Punjab in the

Department of Excise and Taxation . No. S.O. 23 /PGSTR/2017/R.46/2017, dated

the 30th June , 2017 , published in the Gazette of Punjab , Extraordinary , Part III ,

dated the 30th June , 2017, namely :-

AMENDMENT

In the said notification , with effect from the 01st day of April , 2021 , for the

Table, the following shall be substituted , namely , -

Table

serial

Aggregate Turnover in the

Number of Digits of Harmonised

Number

preciding Financial Year

System of Nomenclature Code

( HSN Code )

(1)

(2)

(3)

Up to rupees five crores

more than rupees five crore

Provided that a registered person having aggregate turnover up to five

crores rupees in the previous financial year may not mention the number of digits

of HSN Code , as specified in the corresponding entry in column (3 ) of the said

Table in a tax invoice issued by him under the said rules in respect of supplies

made to unregistered persons . "

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2186/12-2020/Pb. Govt. Press, S.A.S. Nagar

677

PUNJAB GOVT. GAZ., DECEMBER 25, 2020

(PAUSA 4, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(Excise And Taxation-II Branch)

NOTIFICATION

The 18th December, 2020

No. S.O. 63/P.A.5/2017/S.148/Amd./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) (hereinafter 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 hereby pleased

to make the following amendment in the notification of Government of Punjab in the

Department of Excise and Taxation. No S.O. 28/P.A.5/2017/S.148/2020, dated the 8th

August, 2020, published in the Gazette of Punjab, Extraordinary, Part III, dated the 18th

August, 2020, namely: -

AMENDMENT

In the said notification in the opening paragraph, for the words and figures "financial years

2017- 18 and 2018-19", the words and figures "financial years 2017-18, 2018-19 and

2019-20" shall be substituted.

This notification shall be deemed to have come into force on and with effect from

the 15th day of October, 2020.

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2186/12-2020/Pb. Govt. Press, S.A.S. Nagar

679