PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021

(JYST 4, 1943 SAKA)

EXTRA

EXTRAORDINAR

ORDINAR

ORDINARY

Published by Authority

CHANDIGARH, TUESDAY, MAY 25, 2021

(JYAISTHA 4, 1943 SAKA)

( lxi )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

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.

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,

2021.

.. 1013

.. 1015

PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021

(JYST 4, 1943 SAKA)

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,

2021.

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,

2021.

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,

2021.

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.

Notification No. S.O. 57/P.A.5/2017/ S.128/

2021, dated the 21st May, 2021, waiving

the amount of penalty.

Part - IV

Correction Slips, Republications and

Replacements

Nil

______

( lxii )

.. 1017

.. 1019

.. 1021

.. 1023

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PUNJAB GOVT. GAZ. (EXTRA), MAY 25, 2021

(JYST 4, 1943 SAKA)

1013

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.

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

(JYST 4, 1943 SAKA)

1015

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

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.”.

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

(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

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.

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

1017

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

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.

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

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. 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.

1021

2306/5-2021/Pb. Govt. Press, S.A.S. Nagar

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

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.

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.

1023

2306/5-2021/Pb. Govt. Press, S.A.S. Nagar

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. 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.

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.

1025

2306/5-2021/Pb. Govt. Press, S.A.S. Nagar