PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

EXTRAORDINARY

Published by Authority

CHANDIGARH, WEDNESDAY, MARCH 10, 2021

(PHALGUNA 19, 1942 SAKA)

( xxviii )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

Notification No. S.O. 28/P.A.5/2017/Ss. 9

and 15/Amd./2021, dated the 8th March,

2021, 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. 20/P.A.5/2017/ S.164/

Amd.(37)/2021, dated the 8th March, 2021,

containing amendment in the Punjab Goods

and Services Tax Rules, 2017.

.. 217

.. 219-225

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

Notification No. S.O. 29/C.A.39/1987/S.11-

A/2021, dated the 10th March, 2021,

constituting the Sub-Divisional Level Legal

Services Committee for Sub-Division Bholath

in District Kapurthala to be known as the

Sub-Divisional Legal Services Committee,

Bholath.

Part - IV

Correction Slips, Republications and

Replacements

Nil

______

xxix

.. 227

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

217

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 8th March, 2021

No. S.O. 28/P.A.5/2017/Ss.9 and 15/Amd./2021.- 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 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

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,

published in the Punjab Government Gazette (Extraordinary) Part III, dated

the 30th June, 2017, namely:-

AMENDMENT

In the said notification, -

(a)

in Schedule I @2.5%, serial number 187 and the entries relating thereto

shall be omitted;

(b)

in Schedule II @ 6%,-

(i)

after serial number 75 and the entries relating thereto, the following

serial number and entries shall be inserted, namely :-

“75A.

3605 00 10

All goods”;

(ii)

serial numbers 202 and 203 and the entries relating thereto shall be

omitted;

(c)

in Schedule III @9%,-

(i)

serial number 73 and the entries relating thereto shall be omitted;

(ii)

in serial number 379, for the entry in column (3), the entry “All

goods” shall be substituted;

This notification shall be deemed to have come into force on the 1st day

of April, 2020.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2247/3-2021/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 8th March, 2021

No. G.S.R. 20/P.A.5/2017/S.164/Amd.(37)/2021.- 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

(Amendment) Rules, 2021.

(2)

Save as otherwise provided in these rules, they shall be deemed to

have come into force on the 21st June, 2019.

In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred

to as the said rules), in rule 12, in sub-rule (1A),-

(a)

after the words “A person applying for registration to”,the words “deduct

or” shall be inserted;

(b)

after the words “in accordance with the provisions of”, the words and

figures “section 51, or, as the case may be,” shall be inserted.

In the said rules, in rule 46, in the fourth proviso, with effect from the 1st

day of September, 2019, after the words “Provided also that a registered person”,

the words “, other than the supplier engaged in making supply of services by

way of admission to exhibition of cinematograph films in multiplex screens,”

shall be inserted.

In the said rules, in rule 54, after sub-rule (4), with effect from the 1st

day of September, 2019, the following sub-rule shall be inserted, namely:-

“(4A) A registered person supplying services by way of admission to exhibition

of cinematograph films in multiplex screens shall be required to issue an

219

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

220

electronic ticket and the said electronic ticket shall be deemed to be a tax

invoice for all purposes of the Act, even if such ticket does not contain the

details of the recipient of service but contains the other information as mentioned

under rule 46:

Provided that the supplier of such service in a screen other than multiplex

screens may, at his option, follow the above procedure.”.

In the said rules, after rule 83A, with effect from such date as may be

notified by the State Government, the following rule shall be inserted, namely:-

“83B.

Surrender of enrolment of goods and services tax

practitioner.-

(1)

A goods and services tax practitioner seeking to surrender his

enrolment shall electronically submit an application in FORM GST

PCT-06, at the common portal, either directly or through a facilitation

centre notified by the Commissioner.

(2)

The Commissioner, or an officer authorised by him, may after causing

such enquiry as deemed fit and by order in FORM GST PCT-07,

cancel the enrolment of such practitioner.”.

In the said rules, in rule 137, for the words “two years”, the words “four

years” shall be substituted.

In the said rules, in rule 138E, in the first proviso,-

(a)

after the words “Provided that the Commissioner may,”,the words, letters

and figures “on receipt of an application from a registered person in FORM

GST EWB-05,” shall be inserted;

(b)

after the words “reasons to be recorded in writing, by order”,the words,

letters and figures “in FORM GST EWB-06” shall be inserted.

In the said rules, after FORM GST PCT –05, with effect from such

date as may be notified by the StateGovernment, the following forms shall be

inserted, namely:-

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

221

“FORM GST PCT-06

[See rule 83B]

APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND

SERVICES TAX PRACTITIONER

GSTP Enrolment No.

Name of the GST Practitioner

Address

Date of effect of cancellation of enrolment

I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted

below:

DECLARATION

The above declaration is true and correct to the best of my knowledge and belief. I undertake

that I shall continue to be liable for my actions as GST Practitioner before such cancellation.

(SIGNATURE)

Place:

Date:

FORM GST PCT-07

[See rule 83B]

ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES

TAX PRACTITIONER

1. GSTP Enrolment No.

2. Name of the GST Practitioner

3. Address

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

4. No. and Date of application

5. Date of effect of cancellation of enrolment

DECLARATION

This is to inform you that your enrolment as GST Practitioner is hereby cancelled with effect

from . . . . . . .

(SIGNATURE)

Place:

Date: ”.

In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the

following Statement shall be substituted, namely:-

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports (Amount in Rs)

Sl.

Details of invoices/credit notes/debit notes of outward

Tax paid

No. supplies in case refund is claimed by supplier/Details

of invoices of inward supplies in case refund is claimed

by recipient

GSTIN

No.

Date

Taxable

Type

Integrated

Central

State

Cess

of the

Value

(Invoice/

Tax

Tax/

supplier

Credit Note/

Union

Debit Note)

territory

Tax

”.

10. In the said rules, in FORM GST RFD-01A,in Annexure 1, for Statement 5B, the

following Statement shall be substituted, namely:-

222

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

“Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports (Amount in Rs)

Sl.

Details of invoices/credit notes/debit notes of outward

Tax paid

No. supplies in case refund is claimed by supplier/Details

of invoices of inward supplies in case refund is claimed

by recipient

GSTIN

No.

Date

Taxable

Type

Integrated

Central

State

Cess

of the

Value

(Invoice/

Tax

Tax/

supplier

Credit Note/

Union

Debit Note)

territory

Tax

”.

11. In the said rules, after FORM GST EWB-04, the following forms shall be inserted,

namely:-

“FORM GST EWB-05

[See rule 138 E]

Application for unblocking of the facility for generation of E-Way Bill

GSTIN

<Auto>

Legal Name

<Auto>

Trade Name

<Auto>

Address

<Auto>

Facility of furnishing of information in Part A

<Auto>

of FORM GST EWB 01 (i.e. facility for

generation of E-Way Bill) blocked w.e.f.

Reasons of unblocking of facility for

generation of E- Way Bill

(i)

(ii)

(iii)

223

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

Expected date for filing of returns for the

period under default

8. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and

correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory

Name

Designation /Status

Date:

Place:

FORM GST EWB – 06

[See rule 138 E]

Reference No.:

Date:

_______________ GSTIN

---------------------- Name

_______________ Address

Order for permitting / rejecting application for unblocking of the facility for

generation of E-Way Bill

Application ARN:

Date:

The facility for generation of E- Way Bill was blocked in respect of the aforementioned

registered person w.e.f. -------- in terms of rule 138E of the Punjab Goods and Services

TaxRules, 2017.

I have carefully considered the facts of the case and the application / submissions made by

the aforementioned registered person.

224

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

I hereby accept the application and order for unblocking of the facility for generation of

E-Way Bill on the following grounds:

Please note that the system will block the facility for generation of E-Way Bill after

_______(date) if the registered person continues to be defaulter in terms of rule 138E of the

Central Goods and Services Tax Rules, 2017.

I have carefully considered the facts of the case and the application or submissions made by

the aforementioned registered person.

I hereby reject the application for unblocking the facility for generation of E-Way Bill on

following grounds:

Signature:

Name:

Designation:

Jurisdiction:

Address:

Note: Separate document may be attached for detailed order / reason(s).”.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

225

2247/3-2021/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ. (EXTRA), MARCH 10, 2021

(PHGN 19, 1942 SAKA)

PART III

GOVERNMENT OF PUNJAB

PUNJAB STATE LEGAL SERVICES AUTHORITY

NOTIFICATION

The 10th March, 2021

No. S.O. 29 /C.A.39/1987/S.11-A/2021.- In exercise of the powers

conferred by sub-section (1) of section 11-A of the Legal Services Authorities

Act, 1987 (Central Act No. 39 of 1987), and all other powers enabling it in this

behalf, the Punjab State Legal Services Authority hereby constitutes the Sub-

Divisional Level Legal Services Committee for Sub-Division Bholath in District

Kapurthala, to be known as the Sub-Divisional Legal Services Committee,

Bholath.

ARUN GUPTA,

Member Secretary,

Punjab State Legal Services Authority,

S.A.S Nagar.

227

2247/3-2021/Pb. Govt. Press, S.A.S. Nagar