PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021
(JYST 4, 1943 SAKA)
EXTRAEXTRAEXTRAEXTRAEXTRAORDINARORDINARORDINARORDINARORDINARYYYYY
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CHANDIGARH, TUESDAY, MAY 25, 2021
(JYAISTHA 4, 1943 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
1. Notification No. S.O. 51/P.A.5/2017/Ss. 9,
11, 15 and 148/Amd./2021, dated the 21st
May, 2021, containing amendment in the
Government of Punjab, Department of
Excise and Taxation, Notification No.
S.O.17/ P.A.5/2017/Ss. 9, 11, 15 and 16/
2017, dated the 30th June, 2017.
.. 1013
2. Notification No. S.O. 52/P.A.5/2017/S. 148/
Amd./2021, dated the 21st May, 2021,
containing amendment in the Government
of Punjab, Department of Excise and
Taxation, Notification No. S.O.17/ P.A.5/
2017/S. 148/2021, dated the 28th January,
.. 1015
2021.
( lxi ) ( lxii ) PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021
(JYST 4, 1943 SAKA)
3. Notification No. S.O. 53/PGSTR/2017/R.
48/Amd./2021, dated the 21st May, 2021,
containing amendment in the Government
of Punjab, Department of Excise and
Taxation, Notification No. S.O.19/PGSTR/
2017/S. 48/2021, dated the 28th January,
.. 1017
2021.
4. Notification No. S.O. 54/PGSTR/2017/R.
48/Amd./2021, dated the 21st May, 2021,
containing amendment in the Government
of Punjab, Department of Excise and
Taxation, Notification No. S.O.19/PGSTR/
2017/S. 48/2021, dated the 28th January,
.. 1019
2021.
5. Notification No. S.O. 55/PGSTR/2017/R.
48/Amd./2021, dated the 21st May, 2021,
containing amendment in the Government
of Punjab, Department of Excise and
Taxation, Notification No. S.O.19/PGSTR/
2017/S. 48/2021, dated the 28th January,
.. 1021
2021.
6. Notification No. S.O. 56/PGSTR/2017/R.
46/Amd./2021, dated the 21st May, 2021,
containing amendment in the Government of
Punjab, Department of Excise and Taxation,
Notification No. S.O.20/PGSTR/2017/S. 46/
2021, dated the 28th January, 2021.
.. 1023
7. Notification No. S.O. 57/P.A.5/2017/ S.128/
2021, dated the 21st May, 2021, waiving
the amount of penalty.
.. 1025
Part - IV Correction Slips, Republications and
Replacements
Nil
______
PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021
1013
(JYST 4, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 21st May, 2020
No. S.O. 51/P.A.5/2017/Ss.9, 11, 15 and 148/Amd./2021.- In exercise
of the powers conferred by sub-sections (1), (3) and (4) of section 9,
sub-section (1) of section 11, sub-section (5) of section 15 and 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 being
satisfied that it is necessary in the public interest so to do, 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 17/P.A.5/2017/Ss. 9, 11, 15 and 16/2017, 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 Table, against serial number 25,
(a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the
following items and entries shall be inserted, namely, -
(3)
(4) (5)
"(ia) Maintenance, repair or overhaul services in 2.5 -
respect of aircrafts, aircraft engines and other aircraft
components or parts.
(b) in item (ii), in column (3), after the brackets and figures "(i)", the word,
brackets, and figures "and (ia)" shall be inserted.
2. This notification shall be deemed to have come into force with effect
from the 1st day of April,2020.
A.VENU PRASAD,
Additional Chief Secretary (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
2306/5-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021
1015
(JYST 4, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 21st May, 2021
No. S.O. 52/P.A.5/2017/S.148/Amd./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 17/P.A.5/2017/S.148/2021, dated the 28th January, 2021, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 5th February, 2021, namely:-
AMENDMENT
1. In the said notification,-
(i) in the first paragraph, the following proviso shall be inserted, namely: -
"Provided that the said class of persons shall not include those corporate debtors who have furnished the statements, under section 37 and the returns under section 39 of the said Act, for all the tax periods prior to the appointment of Interim Resolution Professional or Resolution Professional."; and
(ii) for paragraph 2, with effect from the 21st March, 2020, the following paragraph shall be substituted, namely: -
"2. Registration.- The said class of persons shall, with effect from the date of appointment of Interim Resolution Professional or Resolution Professional, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP or RP or by 30th June, 2020, whichever is later.".
2. This notification shall be deemed to have come into force on and with effect from the 5th May, 2020.
A. VENU PRASAD, Additional Chief Secretary (Taxation) to Government of Punjab, Department of Excise and Taxation.
2306/5-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021
1017
(JYST 4, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 21st May, 2021
No. S.O. 53/PGSTR/2017/R.48/Amd./2021.-In exercise of the powers
conferred by sub-rule (4) of rule 48 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 19/ PGSTR/2017/R.48/2021, dated the 28th January,
2021, published in the Punjab Government Gazette (Extraordinary), Part III,
dated the 5th February, 2021, namely:–
AMENDMENT
1. In the said notification, in the first paragraph,
(i) before the words "those referred to in sub-rules", the words
"a Special Economic Zone unit and" shall be inserted; and
(ii) for the words "one hundred crore rupees", the words "five hundred
crore rupees" shall be substituted.
2. This notification shall be deemed to have come into force on and with
effect from 30th July, 2020.
A. VENU PRASAD,
Additional Chief Secretary (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
2306/5-2021/Pb. Govt. Press, S.A.S. Nagar
1019
PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021
(JYST 4, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 21st May, 2021
No. S.O. 54/PGSTR/2017/R.48/Amd./2021.- In exercise of the powers
conferred by sub-rule (4) of rule 48 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 19/ PGSTR/2017/R.48/2021, dated the 28th January, 2021,
published in the Punjab Government Gazette (Extraordinary), Part III, dated
the 5th February, 2021, namely:–
AMENDMENT
1. In the said notification, in the first paragraph, -
(i) for the words "a financial year", the words and figures "any
preceding financial year from 2017-18 onwards" shall be substituted;
and
(ii) after the words "goods or services or both to a registered person",
the words "or for exports" shall be inserted.
2. This notification shall be deemed to have come into force on and with
effect from 30th September, 2020.
A. VENU PRASAD,
Additional Chief Secretary (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
2306/5-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021
1021
(JYST 4, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 21st May, 2021
No. S.O. 55/PGSTR/2017/R.48/Amd./2021.- In exercise of the powers
conferred by sub-rule (4) of rule 48 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 19/ PGSTR/2017/R.48/2021, dated the 28th January, 2021,
published in the Punjab Government Gazette (Extraordinary), Part III, dated
the 5th February, 2021, namely:–
AMENDMENT
In the said notification, in the first paragraph, with effect from the 1st day
of January, 2021, for the words "five hundred crore rupees", the words "one
hundred crore rupees" shall be substituted.
A. VENU PRASAD,
Additional Chief Secretary (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
2306/5-2021/Pb. Govt. Press, S.A.S. Nagar
1023
PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021
(JYST 4, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 21st May, 2021
No. S.O. 56/PGSTR/2017/R.46/Amd./2021.- In exercise of the powers
conferred by sixth 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 20/ PGSTR/2017/R.46/2021, dated the 28th January, 2021,
published in the Punjab Government Gazette (Extraordinary), Part III, dated
the 5th February, 2021, namely:–
AMENDMENT
1. In the said notification,–
(i) in the first paragraph, for the words "a financial year", the words
and figures "any preceding financial year from 2017-18 onwards"
shall be substituted;and
(ii) in the second paragraph, for the figures, letters and words "1st day
of October", the figures, letters and words "1st day of December"
shall be substituted.
2. This notification shall be deemed to have come into force on and with
effect from 30th September, 2020.
A. VENU PRASAD,
Additional Chief Secretary (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
2306/5-2021/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021
1025
(JYST 4, 1943 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 21st May, 2021
No. S.O. 57/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) and all other powers enabling him in this behalf, the Governor of Punjab,
on the recommendations of the Council, is pleased to waive the amount of
penalty payable by any registered person under section 125 of the said Act for
non-compliance of the provisions of Notification No. S.O 20/ PGSTR/2017/
R.46/2021, dated the 28th January, 2021, published in the Punjab Government
Gazette (Extraordinary), Part III, dated the 5th February, 2021, between the
period from the 01st day of December, 2020 to the 31st day of March, 2021,
subject to the condition that the said person complies with the provisions of the
said notification from the 01st day of April, 2021.
2. This notification shall be deemed to have come into force on and with
effect from 29th November, 2020.
A. VENU PRASAD,
Additional Chief Secretary (Taxation) to
Government of Punjab,
Department of Excise and Taxation.