PUNJAB GOVT. GAZ. (EXTRA), JULY 15, 2021
(ASAR 24, 1943 SAKA)
EXTRAEXTRAEXTRAEXTRAEXTRAORDINARORDINARORDINARORDINARORDINARYYYYY
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CHANDIGARH, THURSDAY, JULY 15, 2021
(ASADHA 24, 1943 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
1. Notification No. S.O. 74/P.A.5/2017/
S.168A/2021, dated the 7th July, 2021,
containing amendment in the Government of
Punjab, Department of Excise and Taxation,
Notification No. S.O.41/P.A.5/ 2017/
.. 1695
S.168A/2021, dated the 22nd March, 2021.
2. Notification No. S.O. 75/P.A.5/2017/
S.168A/2021, dated the 7th July, 2021, S.168A/2021, dated the 22nd March, 2021.
.. 1697
( lxxxviii )
( lxxxix ) PUNJAB GOVT. GAZ. (EXTRA), JULY 15, 2021
(ASAR 24, 1943 SAKA)
3. Notification No. S.O. 76/P.A.5/2017/S.25/
2017, dated the 7th July, 2021, notifying the
person who shall be exempted from the
provisions of sub-section (6B) or sub-section
(6C) of section 25 of the Punjab Goods and
Services Tax Act, 2017 (Punjab Act No. 5
.. 1699
of 2017).
4. Notification No. S.O. 77/P.A.5/2017/
S.168A/2021, dated the 7th July, 2021,
notifying the time limit.
.. 1701-1702
Part - IV Correction Slips, Republications and
Replacements
Nil
______
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 7th July, 2021
No. S.O. 74/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, the Governor of Punjab,
on the recommendations of the Council, hereby makes the following amendment
in the Government of Punjab, Department of Excise and Taxation, Notification
No. S.O.41/P.A.5/2017/S.168A/2017 dated the 22nd March, 2021, published
in the Gazette of Punjab, dated the 9th April, 2021, namely:–
AMENDMENT
In the said notification, in the first paragraph, in clause (ii), the following proviso
shall be inserted, namely: -
"Provided that where an e-way bill has been generated under rule 138 of the
Punjab Goods and Services Tax Rules, 2017 on or before the 24th day of
March, 2020 and its period of validity expires during the period 20th day of
March, 2020 to the 15th day of April, 2020, the validity period of such e-way
bill shall be deemed to have been extended till the 31st day of May, 2020.".
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 7th July, 2021
No. S.O. 75/P.A.5/2017/S.168-A/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) 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. 45/P.A.5/2017/S.168A/2021 dated
the 22nd March, 2021, published in the Gazette of Punjab, dated the 9th April,
2021, namely:-
AMENDMENT
In the said notification, in the first paragraph,--
(i) for the words, figures and letters "29th day of June, 2020", the
words, figures and letters "30th day of August, 2020" shall be
substituted; and
(ii) for the words, figures and letters "30th day of June, 2020", the
words, figures and letters "31st day of August, 2020" shall be
substituted.
PUNJAB GOVT. GAZ. (EXTRA), JULY 15, 2021
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 7th July, 2021
No. S.O. 76/P.A.5/2017/S.25/2021.-In exercise of the powers conferred
by sub-section (6D) of section 25 of the Punjab Goods and Services Tax Act,
2017 (Punjab Act No. 5 of 2017) (hereinafter 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, and in suppression of
Government of Punjab, notification No. No. S.O. 41/P.A.5/2017/S.25/2020
dated the 27th August, 2020, published in the Punjab Government Gazette,
(Extraordinary),Part III, dated the 8th September, 2020, except as respects
things done or omitted to be done before such suppression, is pleased to notify
that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the
said Act shall not apply to a person who is –
(a) not a citizen of India; or
(b) a Department or establishment of the Central Government or State
Government; or
(c) a local authority; or
(d) a statutory body; or
(e) a Public Sector Undertaking; or
(f) a person applying for registration under the provisions of sub-section (9)
of section 25 of the said Act.
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 7th July, 2021
No. S.O. 77/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 parts of Punjab, the Governor, 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 15th day of April,
2021 to the 30th day of May, 2021, 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 31st day
of May, 2021, 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
Acts 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 Acts stated above; but, such
extension of time shall not be applicable for the compliances of the
following provisions of the said Act, namely: -
(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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Provided that where, any time limit for completion of any action, by any authority
or by any person, specified in or prescribed or notified under rule 9 of the
Punjab Goods and Services Tax Rules, 2017, falls during the period from the
1st day of May, 2021 to the 31st day of May, 2021, and where completion of
such action has not been made within such time, then, the time limit for
completion of such action, shall be extended upto the 15th day of June, 2021;
(ii) 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 15th day of April, 2021 to the 30th day
of May, 2021, 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 31st day of May, 2021, whichever is later.
2. This notification shall be deemed to have come into force on and with
effect from the 15th day of April, 2021.