Amendment in Notification No. S.O. 41/P.A.5/2017/S.168A/2017, dated the 22nd March, 2021

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Published by AuthorityPublished by AuthorityPublished by AuthorityPublished by AuthorityPublished by Authority

CHANDIGARH, FRIDAY, JULY 30, 2021

(SRAVANA 8, 1943 SAKA)

LEGISLATIVE SUPPLEMENT

Contents Pages

Part-I Acts

Nil

Part-II Ordinances

Nil

Part-III Delegated Legislation

1. Notification No. S.O. 80/P.A.5/2017/S.50/

2021, dated the 26th July, 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.

1743

2. Notification No. S.O. 81/P.A.5/2017/

S.128/ 2021, dated the 26th July, 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.

1745

( xcvii )

3. Notification No. S.O. 82/P.A.5/2017/

S.128/ 2021, dated the 26th July, 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,

1747

2018.

4. Notification No. S.O. 83/P.A.5/2017/

S.148/ 2021, dated the 26th July, 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.

1749-1750

5. Notification No. S.O. 84/P.A.5/2017/Ss.

9, 11, 15 and 148/2021, dated the 25th

July, 2021, containing amendment in the

Government of Punjab, Department of

Excise and Taxation, Notification No. S.O.

37/P.A.5/2017/S.11/2017, dated the 30th

June, 2017.

1751-1752

6. Notification No. S.O. 85/P.A.5/2017/

S.168A/ 2021, dated the 26th July, 2021,

containing 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,

1753

2021.

7. Notification No. S.O. 86/PGSTR/2017/

R.48/ 2021, dated the 26th July, 2021,

containing amendment in the Government

of Punjab, Department of Excise and

Taxation, Notification No. S.O. 19/

PGSTR/2017/R.48/2021, dated the 28th

1755

January, 2021.

8. Notification No. S.O. 87/P.A.5/2017/

S.128/ 2021, dated the 26th July, 2021,

containing amendment in the Government

of Punjab, Department of Excise and

Taxation, Notification No. S.O. 57/P.A.5/

2017/S.128/2021, dated the 21st May,

1757

2021.

9. Notification No. S.O. 88/P.A.5/2017/Ss.

9 and 15/2021, dated the 26th July, 2021,

containing amendment in the Government

of Punjab, Department of Excise and

Taxation, Notification No. S.O. 16/P.A.5/

1759

2017/S.9/2017, dated the 30th June, 2017.

10. Notification No. S.O. 89/P.A.5/2017/Ss.

9, 11, 15, 16 and 148/2021, dated the 26th

July, 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.

1761-1762

11. Notification No. S.O. 90/P.A.5/2017/

S.148/ 2021, dated the 26th July, 2021,

containing amendment in the Government

of Punjab, Department of Excise and

Taxation, Notification No. S.O. 69/P.A.5/

2017/S.148/2019, dated the 6th June, 2019.

1763

Part-IV Correction Slips, Republications and

Replacements

Nil

*****

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 80/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) 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. 41/P.A.5/2017/S.168A/2017, dated the 22nd

March, 2021, published in the Punjab Government Gazette, dated the 9thApril,

2021, namely:-

AMENDMENT

In the said notification, at the end of clause (i), the following proviso shall

be inserted, namely: -

"Provided that where, any time limit for completion or compliance of any

action, by any authority, has been specified in, or prescribed or notified under

section 171 of the said Act, which falls during the period from the 20th day of

March, 2020 to the 29th day of November, 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 November, 2020.".

2. This notification shall be deemed to have come into force on and with

effect from the 1st September, 2020.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 81/PGSTR/2017/R.48/2021.-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, dated the 5th February, 2021, namely:-

AMENDMENT

In the said notification, in the first paragraph, for the words "one hundred

crore rupees", the words "fifty crore rupees" shall be substituted.

2. This notification shall be deemed to have come into force on and with

effect from the 1stday of April, 2021.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 82/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. 57/P.A.5/2017/S.128/2021, dated the 21st May,

2021, published in the Punjab Government Gazette (Extraordinary), dated the

25th May, 2021, namely:–

AMENDMENT

In the said notification, –

(i) in the first paragraph, for the figures, letters and words, "31st day of

March", the figures, letters and words "30th day of June", shall be

substituted;

(ii) in the first paragraph, for the figures, letters and words, "01st day of

April", the figures, letters and words "1stday of July", shall be

substituted.

2. This notification shall be deemed to have come into force on and with

effect from the 30th day of March, 2021.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 83/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) 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 further amendment in Government of Punjab, 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, for the first proviso and table, the following proviso and table shall be substituted, namely : –

"Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned in column (4) therein, 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, namely:-

Table

S. Class of registered Rate of interest Tax period

No. persons

1 2 3 4

1. Taxpayers having an Nil for first 15 days February, 2020,

aggregate turnover of from the due date, and March 2020,

more than rupees five 9 per cent thereafter April, 2020

crores in the preceding till 24th day of June,

financial year 2020

3. Taxpayers having an Nil till the 30th day of February, 2020

aggregate turnover of June, 2020, and

up to rupees five crores 9 per cent thereafter

in the preceding financial till the 30th day of

year September, 2020PUNJAB GOVT. GAZ., JULY 30, 2021 1750 (SRVN 8, 1943 SAKA) Nil till the 5th day of March, 2020

July, 2020, and 9 per cent

thereafter till the 30th day

of September, 2020

Nil till the 9th day of April, 2020

July, 2020, and 9 per cent

thereafter till the 30th day

of September, 2020

Nil till the 15th day of May, 2020

September, 2020, and

9 per cent thereafter till

the 30th day of

September, 2020

Nil till the 25th day of June, 2020

September, 2020, and

9 per cent thereafter

till the 30th day of

September, 2020

Nil till the 29th day of July, 2020.".

September, 2020, and

9 per cent thereafter

till the 30th day of

September, 2020

2. This notification shall be deemed to have come into force on and with effect from the 24th June, 2020.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 84/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 further amendment in the Government of Punjab, 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, in the third proviso, for the table, the following table shall be substituted, namely: –

"Table

S. Class of registered Tax period Condition

No. persons

1 2 3 4

1. Taxpayers having an February, 2020, If return in FORM GSTR-3B

aggregate turnover of March, 2020 is furnished on or before the

more than rupees five and April, 2020 24th day of June, 2020

crores in the preceding

financial year

3. Taxpayers having an February, 2020 If return in FORM GSTR-3B

aggregate turnover of

is furnished on or before the

up to rupees five crores 30th day of June, 2020

in the preceding

financial year

March, 2020 If return in FORM GSTR-3B

is furnished on or before the

5th day of July, 2020PUNJAB GOVT. GAZ., JULY 30, 2021 1752 (SRVN 8, 1943 SAKA) April, 2020 If return in FORM GSTR-3B

is furnished on or before the

9th day of July, 2020

May, 2020 If return in FORM GSTR-3B

is furnished on or before the

15th day of September, 2020

June, 2020 If return in FORM GSTR-3B

is furnished on or before the

25th day of September, 2020

July, 2020 If return in FORM GSTR-3B

is furnished on or before the 29th

day of September, 2020."; and

(ii) after the table given in third proviso, the following provisos shall be inserted,

namely: –

"Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived off which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from the 01st day of July, 2020 to the 30th day of September, 2020:

Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived off for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from the 01st day of July, 2020 to the 30th day of September, 2020.".

2. This notification shall be deemed to have come into force on and with effect from the 24th June, 2020.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 85/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 further

amendment in the Government of Punjab, 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, for the fourth proviso and the table, the following

proviso and the table shall be substituted, namely: –

"Provided also that the amount of late fee payable under section 47 of

the said Act shall stand waived for the registered persons who fail to furnish

the details of outward supplies for the months or quarter mentioned in column

(2) of the Table below in FORM GSTR-1 by the due date, but furnishes the

said details on or before the dates mentioned in column (3) of the said Table:-

Table

Serial No. Month/ Quarter Dates

(1) (2)

(3)

1.         March, 2020                        10th day of July, 2020
2.         April, 2020                        24th day of July, 2020
3.         May, 2020                          28th day of July, 2020
4.         June, 2020                         05th day of August, 2020
5.         January to March, 2020             17th day of July, 2020
6.         April to June, 2020                03rd day of August, 2020.".

2. This notification shall be deemed to have come into force on and with

effect from the 24th June, 2020.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 86/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 further amendment in the Government of Punjab,

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

1. In the said notification, in the third paragraph, in the first proviso, for

the figures, letters and words "15th day of July, 2020", the figures, letters and

words "31st day of August, 2020" shall be substituted.

2. This notification shall be deemed to have come into force on and with

effect from13th July, 2020.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 25th July, 2021

No. S.O. 87/P.A.5/2017/Ss.9, 11, 15 and 148/2021.- In exercise of

the powers conferred by sub-sections (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 37/P.A.5/

2017/S.11/2017 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, after serial number 19B and the

entries relating thereto, the following shall be inserted, namely:-

"19C 9965 Satellite launch services supplied by NIL NIL"

Indian Space Research Organisation,

Antrix Corporation Limited or New

Space India Limited

2. This notification shall be deemed to have come into force on and with

effect from the 16th day of October, 2020.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 88/P.A.5/2017/Ss.9 and 15/2021.-In exercise of the powers

conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 16/P.A.5/2017/S.9/2017, 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, -

(a) in Schedule I @ 2.5%, against S. No. 259A, for the entry in column

(2), the entry "9503" shall be substituted; and

(b) after Schedule I, in the List 1,after serial number 230 and the entries

relating thereto, the following shall be inserted, namely-

"(231). Diethylcarbamazine ".

2. This notification shall come be deemed to have come into force on and

with effect from the 2nd day of June, 2021.

A.VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 89/P.A.5/2017/Ss.9,11,15,16and148/2021.- In exercise of the

powers conferred by sub-section (1), sub-section (3) and sub-section (4) of

section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1)

of section 16 and section 148 of the Punjab Goods and Services Tax Act, 2017

(Punjab Act No. 5 of 2017), 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 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, -

(i) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) ,

in the conditions in column (5), in sub-clause (ii) of the fourth proviso,

after the words "developer- promoter to him", the following words shall

be inserted, namely -

"and utilise the same notwithstanding anything contained in the first

proviso,"

(ii) in serial number 25, after item (ia) in column (3) and the entries relating

thereto, in columns (3), (4) and (5), the following items and entries shall

be inserted, namely–

(3)

(4) (5)

"(ib) Maintenance, repair or overhaul services in 2.5 -"

respect of ships and other vessels, their engines and

other components or parts.

(iii) in serial number 25, in item (ii) in column (3), for the words, brackets and

figures " and (ia)", the words, brackets, and figures ",(ia) and (ib)" shall

be substituted.

2. This notification shall be deemed to have come into force on and with

effect from the 2nd day of June, 2021.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 26th July, 2021

No. S.O. 90/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, and on being satisfied that

it is necessary in the public interest so to do, is pleased to make the following

amendment in the Government of Punjab (Department of Excise and Taxation),

Notification No. S.O 69/P.A.5/2017/S.148/2019, dated the 6th June, 2019,

published in the Punjab Government Gazette (Extraordinary), Part III, dated

the 24th June, 2019, namely:-

AMENDMENT

In the said notification, in the first para,-

(a) for the words "in whose case the liability to", the words "who shall"

shall be substituted; and

(b) for the words "shall arise on the date of issuance of completion certificate

for the project, where required, by the competent authority or on its first

occupation, whichever is earlier.", the words and symbols "in the tax

period not later than the tax period in which the date of issuance of

the completion certificate for the project, where required, by the

competent authority or date of its first occupation, whichever is

earlier, falls." shall be substituted.

2. This notification shall be deemed to have come into force on and with

effect from the 2nd day of June, 2021.

A. VENU PRASAD,

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.

2355/7-2021/Pb. Govt. Press, S.A.S. Nagar