Amendment in notification no G.S.R.77/P.A.5/2017/S.164/Amd.(36)/2020,

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Published by AuthorityPublished by AuthorityPublished by AuthorityPublished by AuthorityPublished by Authority

CHANDIGARH, FRIDAY, JULY 23, 2021

(SRAVANA 1, 1943 SAKA)

LEGISLATIVE SUPPLEMENT

Contents Pages

Part-I Acts

Nil

Part-II Ordinances

Nil

Part-III Delegated Legislation

1. Corrigendum dated 14th July, 2021, in the

Government of Punjab, Department of

Excise and Taxation, Notification No.

G.S.R.77/P.A.5/ 2017/S.164/Amd.(36)/

2020, dated the 28th September, 2020.

1709

2. Notification No. G.S.R. 88/P.A.5/2017/

S.164/ Amd.(38)/2021, dated the 14th July,

2021, containing amendment in the Punjab

1711

Goods and Services Tax Rules, 2017.

3. Notification No. G.S.R.89/P.A.5/2017/

S.164/ Amd.(39)/2021, dated the 14th July,

2021, containing amendment in the Punjab

1713

Goods and Services Tax Rules, 2017.

( xcii )xciii PUNJAB GOVT. GAZ., JULY 23, 2021 (SRVN 1, 1943 SAKA)

4. Notification No. G.S.R. 90/P.A.5/2017/

S.164/ Amd.(40)/2021, dated the 14th July,

2021, containing amendment in the Punjab

Goods and Services Tax Rules, 2017.

1715-1716

5. Notification No. G.S.R. 91/P.A.5/2017/

S.164/ Amd.(41)/2021, dated the 14th July,

2021, containing amendment in the Punjab

1717-1719

Goods and Services Tax Rules, 2017.

6. Notification No. G.S.R. 92/P.A.5/2017/

S.164/ Amd.(42)/2021, dated the 14th July,

2021, containing amendment in the Punjab

1721

Goods and Services Tax Rules, 2017.

Part-IV Correction Slips, Republications and

Replacements

Nil

*****

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

CORRIGENDUM

The 14th July, 2021

In the Government of Punjab, Department of Excise and Taxation,

Notification No. G.S.R.77/P.A.5/2017/S.164/Amd.(36)/2020, dated the

28th September, 2020 published in Punjab Government Gazette (Extraordinary)

dated the 5th October, 2020, in rule 67-A, For "using tihe" Read "using the".

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2350/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 14th July, 2021

No. G.S.R. 88/P.A.5/2017/S.164/Amd.(38)/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 make the following rules further to amend the Punjab Goods and Services

Tax Rules, 2017, namely:-

RULES

1. (1) These rules may be called the Punjab Goods and Services Tax

(Second Amendment) Rules, 2021.

(2) They shall be deemed to have come into force on and with effect

from 2nd March, 2020.

2. In the Punjab Goods and Services Tax Rules, 2017, in rule 31A, for

sub-rule (2), the following sub-rule shall be substituted, namely:-

"(2) The value of supply of lottery shall be deemed to be 100/128

of the face value of ticket or of the price as notified in the Official Gazette

by the Organising State, whichever is higher.

Explanation:– For the purposes of this sub-rule, the expression

"Organising State" has the same meaning as assigned to it in

clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation)

Rules, 2010.".

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2350/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 14th July, 2021

No. G.S.R. 89/P.A.5/2017/S.164/Amd.(39)/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 make the following rules further to amend the Punjab Goods and Services

Tax Rules, 2017, namely:-

RULES

1. (1) These rules may be called the Punjab Goods and Services Tax

(Third Amendment) Rules, 2021.

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

have come into force on and with effect from 3rd April, 2020.

2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as

the said rules), with effect from the 31st March, 2020,in rule 3, in sub-rule (3),

the following proviso shall be inserted, namely:-

"Provided that any registered person who opts to pay tax under

section 10 for the financial year 2020-21 shall electronically file an

intimation in FORM GST CMP-02, duly signed or verified through

electronic verification code, on the common portal, either directly or

through a Facilitation Centre notified by the Commissioner, on or before

30th day of June, 2020 and shall furnish the statement in FORM GST

ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto

the 31st day of July, 2020.".

3. In the said rules, in rule 36, in sub-rule (4), the following proviso shall be

inserted, namely:-

"Provided that the said condition shall apply cumulatively for the

period February, March, April, May, June, July and August, 2020 and

the return in FORM GSTR-3B for the tax period September, 2020 shall

be furnished with the cumulative adjustment of input tax credit for the

said months in accordance with the condition above.".

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2350/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 14th July, 2021

No. G.S.R. 90/P.A.5/2017/S.164/Amd.(40)/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 make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-

RULES

1.   (1)   These rules may be called the Punjab Goods and Services Tax (Fourth Amendment)
Rules, 2020.
     (2)   They shall be deemed to have come into force on and with effect from 1st day
of April, 2020.
2.   In the Punjab Goods and Services Tax Rules, 2017, in rule 7, for the Table, the
following Table shall be substituted, namely:-

"Table

Sl. Section under which Category of registered Rate of tax

No. composition levy is persons

opted

(1) (1A)

                                 (2)                              (3)
1.   Sub-sections (1) and (2)    Manufacturers, other than        half per cent. of the
     of section 10               manufacturers of such goods      turnover in the State

as may be notified by the

Government

2.    Sub-sections (1) and  (2)   Suppliers making supplies        two and a half per cent.
      of section 10               referred to in clause (b) of     of the turnover in the
                                  paragraph 6 of Schedule II       State
3.    Sub-sections (1) and  (2)   Any other supplier eligible      half per cent. of the
      of section 10               for composition levy under       turnover of taxable
                                  sub-sections (1) and  (2) of     supplies of goods and
                                  section 10                       services in the State

4.    Sub-section (2A) of         Registered persons not eligible  three per cent. of the
      section 10                  under the composition levy       turnover of supplies of
                                  under sub-sections (1) and (2), goods and services in
                                  but eligible to opt to pay tax   the State.''.

under sub-section (2A) of

section 10

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2350/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 14th July, 2021

No. G.S.R. 91/P.A.5/2017/S.164/Amd.(41)/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 make the following rules further to amend the Punjab Goods and Services

Tax Rules, 2017, namely:-

RULES

1. (1) These rules may be called the Punjab Goods and Services Tax (Fifth

Amendment) Rules, 2021.

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

have come into force on and with effect from 20thAugust, 2020.

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

to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule shall be

substituted with effect from 01st April, 2020, namely:-

"(4A) Where an applicant, other than a person notified under sub-section

(6D) of section 25, opts for authentication of Aadhaar number, he shall,

while submitting the application under sub-rule(4),with effect from 21st

August, 2020, undergo authentication of Aadhaar number and the date of

submission of the application in such cases shall be the date of

authentication of the Aadhaar number, or fifteen days from the submission

of the application in Part B of FORM GST REG-01 under sub-rule (4),

whichever is earlier."

3. In the said rules, in rule 9, with effect from 21st August, 2020,-

(i) in sub-rule (1), for the proviso, the following provisos shall be

substituted, namely:-

"Provided further that where a person, other than a person

notified under sub-section (6D) of section 25, fails to undergo

authentication of Aadhaar number as specified in sub-rule (4A) ofPUNJAB GOVT. GAZ., JULY 23, 2021 1718 (SRVN 1, 1943 SAKA) rule 8 or does not opt for authentication of Aadhaar number, the

registration shall be granted only after physical verification of the

place of business in the presence of the said person, in the manner

provided under rule 25:

Provided further that the proper officer may, for reasons to be

recorded in writing and with the approval of an officer not below

the rank of Joint Commissioner, in lieu of the physical verification

of the place of business, carry out the verification of such documents

as he may deem fit.";

(ii) in sub-rule (2),before the Explanation, the following proviso shall be

inserted, namely: -

"Provided that where a person, other than a person notified

under sub-section (6D) of section 25, fails to undergo authentication

of Aadhaar number as specified in sub-rule (4A) of rule 8 or does

not opt for authentication of Aadhaar number, the notice in

FORM GST REG-03 may be issued not later than twenty one

days from the date of submission of the application.";

(iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted;

(iv) for sub-rule (5), the following sub-rule shall be substituted, namely:-

"(5) If the proper officer fails to take any action, -

(a) within a period of three working days from the date of

submission of the application in cases where a person successfully

undergoes authentication of Aadhaar number or is notified under

sub-section (6D) of section 25; or

(b) within the time period prescribed under the proviso to

sub-rule (2), in cases where a person, other than a person notified

under sub-section (6D) of section 25, fails to undergo authentication

of Aadhaar number as specified in sub-rule (4A) of rule 8; or

(c) within a period of twenty one days from the date of submission

of the application in cases where a person does not opt for

authentication of Aadhaar number; or

(d) within a period of seven working days from the date of the

receipt of the clarification, information or documents furnished by

the applicant under sub-rule (2),

the application for grant of registration shall be deemed to have been approved.".

4. In the said rules, in rule 25, with effect from 21st August, 2020, after the

words "failure of Aadhaar authentication", the words "or due to not opting for

Aadhaar authentication" shall be inserted.

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2350/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 14th July, 2021

No. G.S.R. 92/P.A.5/2017/S.164/Amd.(42)/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 make the following

rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-

RULES

1. (1) These rules may be called the Punjab Goods and Services Tax

(Sixth Amendment) Rules, 2020.

(2) They shall be deemed to have come into force on and with effect

from 30th September, 2020.

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

to as the said rules), in rule 46, after clause (q), the following clause shall be

inserted, namely:-

"(r) Quick Response code, having embedded Invoice Reference Number

(IRN) in it, in case invoice has been issued in the manner prescribed

under sub-rule (4) of rule 48.".

3. In the said rules, in rule 48, in sub-rule (4), the following proviso shall be

inserted, namely:-

"Provided that the Commissioner may, on the recommendations of the

Council, by notification, exempt a person or a class of registered persons from

issuance of invoice under this sub-rule for a specified period, subject to such

conditions and restrictions as may be specified in the said notification.".

4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule

shall be substituted, namely:-

"(2) In case, invoice is issued in the manner prescribed under sub-rule

(4) of rule 48, the Quick Response (QR) code having an embedded Invoice

Reference Number (IRN) in it, may be produced electronically, for verification

by the proper officer in lieu of the physical copy of such tax invoice.".

A. VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to

Government of Punjab,

Department of Excise and Taxation.

2350/7-2021/Pb. Govt. Press, S.A.S. Nagar