Punjab State Development Tax (Amendment) Rules, 2021

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PUNJAB GOVT. GAZ. (EXTRA), MARCH 2, 2021

(PHGN 11, 1942 SAKA)

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Published by AuthorityPublished by AuthorityPublished by AuthorityPublished by AuthorityPublished by Authority

CHANDIGARH, TUESDAY, MARCH 2, 2021

(PHALGUNA 11, 1942 SAKA)

LEGISLATIVE SUPPLEMENT

Contents Pages

Part - I Acts

Nil

Part - II Ordinances

Nil

Part - III Delegated Legislation

Notification No. G.S.R. 16/P.A.11/2018/S.23/

Amd.(1)/2021, dated the 26th February, 2021,

containing amendment in the Punjab State

Development Tax Rules, 2018.

.. 203-204

Part - IV Correction Slips, Republications and

Replacements

Nil

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( xxiv ) PUNJAB GOVT. GAZ. (EXTRA), MARCH 2, 2021

203

(PHGN 11, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th February, 2021

No. G.S.R. 16/P.A.11/2018/S.23/Amd.(1)/2021.- In exercise of the

powers conferred by section 23 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 make the following rules further

to amend the Punjab State Development Tax Rules, 2018, namely:-

RULES

1. (1) These rules may be called the Punjab State Development Tax

(Amendment) Rules, 2021.

(2) They shall come into force on and with effect from the date of their

publication in the Official Gazette.

2. In the Punjab State Development Tax Rules, 2018 (hereinafter referred

to as the said rules), in rule 10, in sub-rule (1), at the end, for sign ".", the

sign ":" shall be substituted and thereafter the following proviso shall be added,

namely :-

"Provided that the Government may, by notification extend the last date

of filing the return.".

3. In the said rules, in rule 11, in sub-rule (1), for the words and sign "payment

of tax.", the words and sign "on or before the thirtieth day of April of thefollowing financial year:" shall be substituted and thereafter, the following proviso shall be inserted, namely :- "Provided that the Government may, by notification extend the last date

of filing the return."4. In the said rules, in rule 12, in sub-rules (1) and (2), for the words "every quarter", the words "every month" shall be substituted. 5. In the said rules, in rule 14, after sub rule (2) , the following sub-rule (3) shall be inserted, namely:- "(3) The tax due for the month shall be deposited by the last day of the

following month."

PUNJAB GOVT. GAZ. (EXTRA), MARCH 2, 2021

204

(PHGN 11, 1942 SAKA)

6. In the said rules, in Form PSDT-1, for the word "PAN", the words and

sign "PAN/TAN" shall be substituted.

A. VENU PRASAD,

Additional Chief Secretary Taxation

to Government of Punjab,

Department of Excise and Taxation.

2240/03-2021/Pb. Govt. Press, S.A.S. Nagar