PUNJAB GOVT. GAZ., APRIL 9, 2021
(CHTR 19, 1943 SAKA)
ORDINARYORDINARYORDINARYORDINARYORDINARY
Published by AuthorityPublished by AuthorityPublished by AuthorityPublished by AuthorityPublished by Authority
CHANDIGARH, FRIDAY, APRIL 9, 2021
(CHAITRA 19, 1943 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part I Acts Nil
Part II Ordinances
Nil
Part III Delegated Legislation
517-518
1. Notification No. G.S.R. 40/Const./Art.309/ Amd.(1)/2021, dated the 23rd March, 2021, containing amendment in the Punjab Industries Non-Technical (Group-A) Service Rules, 2005.
2. Notification No. S.O. 34/P.A.3/2020/S.1/ 2021, dated the 22nd March, 2021, appointing the date on which the provisions of section 13 of the Punjab Goods and Services Tax (Amendment) Act, 2020 (Punjab Act No. 3 of 2020).
519
521
3. Notification No. S.O.35/P.A.5/2017/S.164/ 2021, dated the 22nd March, 2021, appointing the date on which the provisions of rules 10, 11, 12 and 26 of the Punjab Goods and Services Tax (Amendment) Rules, 2019, shall come into force.
( xlviii )
( xlix )
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(CHTR 19, 1943 SAKA)
523
4. Notification No. S.O. 36/P.A.5/2017/ S.148/ 2021, dated the 22nd March, 2021, notifying the persons.
525-526
5. Notification No. S.O. 37/P.A.5/2017/S.50/ 2021, dated the 22nd March, 2021, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.24/P.A.5/ 2017/Ss. 50, 54 and 56/2017, dated the 30th June, 2017.
527-528
6. Notification No. S.O. 38/P.A.5/2017/S.128/ 2021, dated the 22nd March, 2021, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.61/P.A.5/2017/S.128/ Amd./2019, dated the 9th May, 2019.
529
7. Notification No. S.O. 39/P.A.5/2017/S.128/ 2021, dated the 22nd March, 2021, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.13/P.A.5/2017/S.128/ 2018, dated the 27th February, 2018.
531
8. Notification No. S.O. 40/P.A.5/2017/ S.148/ 2021, dated the 22nd March, 2021, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.66/P.A.5/ 2017/S.148/2019, dated the 31st May, 2019.
533-534
9. Notification No. S.O. 41/P.A.5/2017/ S.168A/ 2021, dated the 22nd March, 2021, notifying the extension of time limit.
535
10. Notification No. S.O. 42/P.A.5/2017/ S.164/ 2021, dated the 22nd March, 2021, appointing the date on which the provisions of the Punjab Goods and Services Tax (Amendment) Rules, 2019, shall be deemed to have come into force.
537
11. Notification No. S.O. 43/P.A.16/2020/S.1/ 2021, dated the 22nd March, 2021, appointing the date from which the provisions of section 11 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020, shall be deemed to have come into force.
( l )
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(CHTR 19, 1943 SAKA)
539
12. Notification No. S.O. 44/P.A.5/2017/ S.164/ 2021, dated the 22nd March, 2021, appointing the date from which the provisions of the Punjab Goods and Services Tax (Second Amendment) Act, 2020, shall come into force.
541
13. Notification No. S.O. 45/P.A.5/2017/ S.168A/ 2021, dated the 22nd March, 2021, notifying the extension of time limit.
543
14. Notification No. S.O. 46/P.A. 46/2020/S.1/ 2021, dated the 22nd March, 2021, appointing the date from which the provisions of sections 2 and 13 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020, shall be deemed to have come into force.
545-547
15. Notification No. S.O. 47/PGSTR/2017/ R.46/ 2021, dated the 22nd March, 2021, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.23/PGSTR/ 2017/R.46/2017, dated the 30th June, 2017.
549
16. Notification No. S.O. 48/P.A.16/2020/S.1/ 2021, dated the 22nd March, 2021, appointing the date from which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020, shall be deemed to have come into force.
Part IV Correction Slips, Republications and
Replacements
Nil
*****
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF INDUSTRIES AND COMMERCE
(Administration Branch-1)
NOTIFICATION
The 23rd March, 2021
No. G.S.R. 40/Const./Art.309/Amd (1)/2021.- In exercise of the powers conferred by the proviso to Article 309 of the Constitution of India, all other powers enabling him in this behalf, the Governor of Punjab is pleased to amend the Punjab Industries Non- Technical (Group-A) Service Rules, 2005, namely:-
RULES
1. (i) These rules may be called the Punjab Industries Non-Technical (Group-A) Amendment Service Rules, 2021.
(ii) They shall come into force on and with effect from the date of their publication in the Official Gazette.
2. In the Punjab Industries Non-Technical (Group-A) Service Rules, 2005 (herein referred to as the said rules), in Appendix 'A'-
(i) for serial No.1 and entries relating thereto, the following shall be substituted, namely:-
"1 Additional Director - - 3 15600-39100
(Administration),
+8400 (G.P.)".
(Policy Implementation Unit)
(MSME/Technical).
(ii) Serial No.3-entries relating thereto, the following shall be substituted, namely:-
"3 Deputy Director Industries or - - 27 15600-39100
General Manager,
+5400 (G.P.)
District Industries Centres.
4 Serial No. 4-entries relating thereto, shall be omitted.".
3. In the said rules, in Appendix 'B', serial No.1 entries relating to the post of Additional Director Industries (Rural Industrialization) shall be substituted with Additional Director (Administration), Additional Director Policy 518
PUNJAB GOVT. GAZ., APRIL 9, 2021
(CHTR 19, 1943 SAKA)
Implementation Unit (PIU) and Additional Director (MSME/ Technical).
4. In the said rules, in Appendix 'B', serial No.4 entries relating to the post of Information Officer shall be omitted.
ALOK SHEKHAR,
Principal Secretary to Government of Punjab,
Chandigarh Department of Industries and Commerce.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
519
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 34/P.A.3/2020/S.1/2021.-In exercise of the powers conferred by sub- section (2) of section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2020 (Punjab Act. No. 3 of 2020) and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to appoint the 1st day of September, 2019, as the date on which the provisions of section 13 the said Act, shall come into force.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
521
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 35/P.A.5/2017/S.164/2021.- 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 recommendations of the Council, is pleased to appoint the 24th day of September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Punjab Goods and Services Tax (Amendment) Rules, 2019, published vide Notification No. G.S.R.42/P.A.5/2017/S.164/Amd.(31)/2019, dated the 29th October, 2019, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 29th October, 2019, shall come into force.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
523
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 36/P.A.5/2017/S.148/2021.- 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 pleased to notify the persons who are foreign company which is an airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 (Central Act 18 of 2013) and who have complied with the sub-rule (2) of rule 4 of the Companies (Registration of Foreign Companies) Rules, 2014, as the class of registered persons who shall follow the special procedure as mentioned below.
2. The said persons shall not be required to furnish reconciliation statement in FORM GSTR-9C to the Punjab Goods and Services Tax Rules, 2017 under sub-section (2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules:
"Provided that a statement of receipts and payments for the financial year in respect of its Indian Business operations, duly authenticated by a practicing Chartered Accountant in India or a firm or a Limited Liability Partnership of practicing Chartered Accountants in India is submitted for each GSTIN by the 30th September of the year succeeding the financial year.
3. This notification shall be deemed to have come into force on and with effect from 16th March, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
525
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 37/P.A.5/2017/S.50/2021.- In exercise of the powers conferred by sub-section (1) of section 50 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), read with section 148 of the said Act 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.24 /P.A.5/2017/Ss.50, 54 and 56/ 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, in the first paragraph, the following provisos shall be inserted, namely: –
"Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:--
Table
S. Class of registered persons Rate of interest Tax period Condition
No.
(1) (2) (3) (4) (5)
1. Taxpayers having an aggregate Nil for first 15 February, If return in FORM
turnover of more than rupees days from the due 2020, March GSTR-3B is
5 crores in the preceding date, and 9 per 2020, April, furnished on or
financial year cent thereafter 2020 before the 24th day
of June, 2020
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(CHTR 19, 1943 SAKA)
2 Taxpayers having an Nil February, If return in FORM aggregate turnover of more 2020, March, GSTR-3B is
than rupees 1.5 crores and 2020 furnished on or
up to rupees five crores in
before the 29th day the preceding financial year
of June, 2020
April, 2020 If return in FORM
GSTR-3B is
furnished on or
before the 30th day
of June, 2020
3. Taxpayers having an Nil February, If return in FORM aggregate turnover of up 2020 GSTR-3B is
to rupees 1.5 crores in the
furnished on or
preceding financial year
before the 30th day
of June, 2020
March, 2020 If return in FORM
GSTR-3B is
furnished on or
before the 3rd day
of July, 2020
April, 2020 If return in FORM
GSTR-3B is
furnished on or
before the 6th day
of July, 2020.".
2. This notification shall be deemed to have come into force on and with effect from 20th day of March, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
527
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 38/P.A.5/2017/S.128/2021.- In exercise of the powers conferred by section 128 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), read with section 148 of the said Act 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.61/P.A.5/2017/S.128/Amd./2019, dated the 9th May, 2019, published in the Punjab Government Gazette, (Extraordinary), Part III, dated the 24th June, 2019, namely:–
AMENDMENT
In the said notification, after the second proviso, the following proviso shall be inserted, namely:– "Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:-
Table
S. Class of registered persons Tax period Condition
No.
(1) (2)
(3) (4)
1. Taxpayers having an aggregate February, 2020, If return in FORM GSTR-3B turnover of more than rupees 5 March, 2020 is furnished on or before the crores in the preceding financial and April, 2020 24th day of June, 2020
year
2 Taxpayers having an aggregate February, 2020 If return in FORM GSTR-3B is turnover of more than rupees and March, furnished on or before the 29th 1.5 crores and up to rupees five 2020 day of June, 2020
crores in the preceding financial
year 528
PUNJAB GOVT. GAZ., APRIL 9, 2021
(CHTR 19, 1943 SAKA)
April, 2020 If return in FORM GSTR-3B is
furnished on or before the 30th
day of June, 2020
3. Taxpayers having an aggregate February, 2020 If return in FORM GSTR-3B is turnover of up to rupees 1.5 furnished on or before the 30th crores in the preceding financial day of June, 2020
year
March, 2020 If return in FORM GSTR-3B is
furnished on or before the 3rd day
of July, 2020
April, 2020 If return in FORM GSTR-3B is
furnished on or before the 6th day
of July, 2020.".
2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
529
PUNJAB GOVT. GAZ., APRIL 9, 2021
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 39/P.A.5/2017/S.128/2021.- In exercise of the powers conferred by section 128 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.13/P.A.5/2017/S.128/2018, dated the 27th February, 2018, published in the Punjab Government Gazette, (Extraordinary), Part III, dated the 7th March, 2018, namely:–
AMENDMENT
In the said notification, after the third proviso, the following proviso shall be inserted, namely: –
"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.".
2. This notification shall be deemed to have come into force on and with effect from 3rdday of April, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
531
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 40/P.A.5/2017/S.148/2021.-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 pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.66/P.A.5/2017/S.148/2019, dated the 31st May, 2019, published in the Punjab Government Gazette, (Extraordinary), Part III, dated the 24th June, 2019, namely:–
AMENDMENT
In the said notification,-
(i) in the second paragraph, the following proviso shall be inserted, namely: –
"Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Punjab Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.";
(ii) in the third paragraph, the following proviso shall be inserted, namely: –
"Provided that the said persons shall furnish the return in FORM GSTR-4 of the Punjab Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.".
2. This notification shall be deemed to have come into force on and with effect from 3rdday of April, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
533
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 41/P.A.5/2017/S.168A/2017.-In exercise of the powers conferred by section 168A 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, in view of the spread of pandemic COVID-19 across many countries of the world including India, the Governor of Punjab, on the recommendations of the Council, is pleased to notify, as under,-
(i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of June, 2020, including for the purposes of--
(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Act stated above; or
(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Act stated above;
but, such extension of time shall not be applicable for the compliances of the provisions of the said Act, as mentioned below -
(a) Chapter IV;
(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c) section 39, except sub-section (3), (4) and (5);
(d) section 68, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above;
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(CHTR 19, 1943 SAKA)
(ii) where an e-way bill has been generated under rule 138 of the Punjab Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.
2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
535
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 42/ZP.A.5/2017/S.164/2021.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) read with clause (c ) of rule 9 and rule 25 of the Punjab Goods and Service Tax (Amendment), Rules, 2019 (hereinafter referred to as the rules), made vide Notification No. G.S.R.42/P.A.5/2017/S.164/Amd.(31)/2019, dated the 29th October, 2019, published in the Punjab Government Gazette, (Extraordinary) Part III, dated the 29th October, 2019, and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to appoint the 21st day of April, 2020, as the date from which the said provisions of the rules, shall be deemed to have come into force.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
537
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 43/P.A.16/2020/S.1/2021.- In exercise of the powers conferred by sub- section (2) of section 1 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020 (Punjab Act No. 16 of 2020) and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to appoint the 18th day of May, 2020, as the date from which the provisions of section 11 of the said Act, shall be deemed to have come into force.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
539
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 44/P.A.5/2017/S.164/2021.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) read with rule 3 of the Punjab Goods and Services Tax (Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide Notification No. GSR 77/PA5/2017/ S.164/Amd, (36)/ 2020, dated the 28th September, 2020, published in the Punjab Government Gazette, (Extraordinary) Part III, dated the 5th October, 2020, and all other powers enabling him in this behalf, the Governor of Punjab is pleased to appoint the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
541
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 45/P.A.5/2017/S.168A/2021 .- In exercise of the powers conferred by section 168A 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, in view of the spread of pandemic COVID-19 across many countries of the world including India, the Governor of Punjab, on there commendations of the Council, is pleased to notify that in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 30th day of June, 2020, whichever is later.
2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
543
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 46/P.A.16/2020/S.1/2021.- In exercise of the powers conferred by sub- section (2) of section 1of the Punjab Goods and Services Tax (Second Amendment) Act, 2020 (Punjab Act No. 16 of 2020) and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to appoint the 18th day of May, 2020, as the date from which the provisions of sections 2 and 13 of the said Act, shall be deemed to have come into force.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
545
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 47/PGSTR/2017/R.46/2021.-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 pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.23 /PGSTR/2017/R.46/ 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, after the first proviso, the following proviso shall be inserted, namely, - Provided further that for class of supply as specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules –
S.No. Chemical name HSN Code
(1)
(2)
(3)
1 Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) 38249100
methyl methyl methylphosphonate (CAS RN 41203-81-0) and
Bis [(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)
methyl] methylphosphonate (CAS RN42595-45-9)
2 Dimethyl propylphosphonate 29313200
3 (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) 29313600
methyl methyl methylphosphonate
4 Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) 29313700
methyl] methylphosphonate
5 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 29313500
6 Dimethyl methylphosphonate 29313100
546
PUNJAB GOVT. GAZ., APRIL 9, 2021
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7 Diethyl ethylphosphonate 29313300
8 Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 29313800
9 Sodium 3-(trihydroxysilyl) propyl methylphosphonate 29313400
10 2,2-Diphenyl-2-hydroxyacetic acid 29181700
11 2-(N,N-Diisopropylamino)ethylchloride hydrochloride 29211400
12 2-(N,N-Dimethylamino)ethylchloride hydrochloride 29211200
13 2-(N,N-Diethylamino)ethylchloride hydrochloride 29211300
14 2-(N,N-Diisopropylamino)ethanol 29221800
15 2-(N,N-Diethylamino )ethanethiol 29306000
16 Bis(2-hydroxyethyl)sulfide 29307000
17 2-(N,N-Dimethylamino)ethanethiol 29309092
18 Product from the reaction of Methylphosphonic acid and As applicable
l,3,5-Triazine-2,4,6- triamine
19 3-Quinuclidinol 29333930
20 R-(- )-3-Quinuclidinol 29333930
21 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] 29313900
undecane 3,9- dioxide
22 Propylphosphonic dichloride 29313900
23 Methylphosphonic dichloride 29313900
24 Diphenyl methylphosphonate 29313900
25 O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] 29313900
methylphosphonothionate
26 Methylphosphonic acid 29313900
27 Product from the reaction of methylphosphonic acid and As applicable
1,2-ethanediamine
28 Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 38249900
29 Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 38249900
30 Bis (polyoxyethylene) methylphosphonate 39072090
31 Poly(1,3-phenylene methyl phosphonate) 39119090
PUNJAB GOVT. GAZ., APRIL 9, 2021
547
(CHTR 19, 1943 SAKA)
32 Dimethylmethylphosphonate, polymer with oxirane and 38249900
phosphorus oxide
33. Carbonyl dichloride 28121100
34. Cyanogen chloride 28531000
35. Hydrogen cyanide 28111200
36. Trichloronitromethane 29049100
37. Phosphorus oxychloride 28121200
38. Phosphorus trichloride 28121300
39. Phosphorus pentachloride 28121400
40. Trimethyl phosphite 29202300
41. Triethyl phosphite 29202400
42. Dimethyl phosphite 29202100
43. Diethyl phosphite 29202200
44. Sulfur monochloride 28121500
45. Sulfur dichloride 28121600
46. Thionyl chloride 28121700
47. Ethyldiethanolamine 29221720
48. Methyldiethanolamine 29221710
49. Triethanolamine 29221500
2. This notification shall be deemed to have come into force with effect from the 1st day
of December, 2020.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
2267/4-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ., APRIL 9, 2021
549
(CHTR 19, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 22nd March, 2021
No. S.O. 48/P.A.16/2020/S.1/2021.- In exercise of the powers conferred by sub- section (2) of section 1 of the Punjab Goods and Services Tax (Second Amendment) Act, 2020 (Punjab Act No. 16 of 2020) and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to appoint the 1st day of January, 2021, as the date from which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the said Act, shall be deemed to have come into force.
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.