PUNJAB GOVT. GAZ., MAY 10, 2023
(VYSK 20, 1945 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, WEDNESDAY, MAY 10, 2023
(VAISAKHA 20, 1945 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
1. Notification No. S.O. 37/P.A.5/2017/S.128/
Amd./2023, dated the 8th May, 2023,
containing amendment in the Government
of Punjab, Department of Excise and
Taxation, Notification No. S.O.7/P.A.5/
2017/S.128/2018, dated the 7th February,
2018.
.. 667
2. Notification No. S.O. 38/P.A.5/2017/S.128/
Amd./2023, dated the 8th May, 2023,
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,
.. 669
2019.
( liv ) lv
PUNJAB GOVT. GAZ., MAY 10, 2023
(VYSK 20, 1945 SAKA)
3. Notification No. S.O. 39/P.A.5/2017/S.148/
Amd./2023, dated the 8th May, 2023,
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.
.. 671-673
Part - IV Correction Slips, Republications and
Replacements
Nil
______
667
PUNJAB GOVT. GAZ., MAY 10, 2023
(VYSK 20, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION BRANCH-II)
NOTIFICATION
The 8th May, 2023
No. S.O. 37/P.A.5/2017/S.128/Amd./2023.-In exercise of the powers
conferred by section 128 of the Punjab Goods and Services Tax Act,
2017(Punjab Act No. 5 of 2017) (hereinafter referred to in this notification 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 make the following
amendment in the Government of Punjab, Department of Excise and Taxation,
Notification No. S.O.7/P.A.5/2017/S.128/2018, dated the 7th February, 2018,
published in the Punjab Government Gazette (Extraordinary), Part III, dated
the 16th February, 2018, namely :–
AMENDMENT
In the said notification, after the fifth proviso, the following proviso shall be
inserted, namely: –
"Provided also that the late fee payable for delay in furnishing of FORM
GSTR-4 for the Financial Year 2021- 22 under section 47 of the said Act shall
stand waived for the period from the 1st day of May, 2022 till the 30th day of
June, 2022.".
2. This notification shall be deemed to have come into force on and with effect
from 26th day of May, 2022.
VIKAS PRATAP,
669
PUNJAB GOVT. GAZ., MAY 10, 2023
(VYSK 20, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION BRANCH-II)
NOTIFICATION
The 8th May, 2023
No. S.O. 38/P.A.5/2017/S.148/Amd./2023.- In exercise of the powers
conferred by section 148 of the Punjab Goods and Services Tax Act,
2017(Punjab Act 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. 66/P.A.5/2017/ S.148/2019, dated
the 31st May, 2019 published in the Punjab Government Gazzette, (Extraordinary),
Part III, dated the 24th June, 2019 namely :–
AMENDMENT
In the said notification, in the second paragraph, after the third proviso, the
following proviso shall be inserted, namely: –
"Provided also that the said persons shall furnish a statement, containing
the details of payment of self-assessed tax in FORM GST CMP-08 of the
Punjab Goods and Services Tax Rules, 2017 for the quarter ending 30th June,
2022 till the 31st day of July, 2022.".
2. This notification shall be deemed to have come into force on and with
effect from 05th day of July, 2022.
VIKAS PRATAP,
671
PUNJAB GOVT. GAZ., MAY 10, 2023
(VYSK 20, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION BRANCH-II)
NOTIFICATION
The 8th May, 2023
No. S.O. 39/P.A.5/2017/S.128/Amd./2023.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017, (Punjab Act No.5 of 2017), (hereinafter referred to in this notification 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 make the following 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 published in the Punjab Government Gazette (Extraordinary), Part III, dated the 24th June, 2019, namely:-
AMENDMENT
In the said notification,-
(i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely: —
"Table
Serial Class of registered persons Tax period Period for which late fee waived Number (1) (2) (3) (4) 1. Taxpayers having an aggregate March, 2021, Fifteen days from the due date of
turnover of more than rupees April, 2021 and furnishing return
5 crores in the preceding financial May, 2021
year
2. Taxpayers having an aggregate March, 2021 Sixty days from the due date of
turnover of up to rupees 5 crores furnishing return
in the preceding financial year April, 2021 Forty-five days from the due date of who are liable to furnish the return furnishing return
as specified under sub-section (1) May, 2021 Thirty days from the due date of of section 39
furnishing return 672
PUNJAB GOVT. GAZ., MAY 10, 2023
(VYSK 20, 1945 SAKA)
3 Taxpayers having an aggregate January-March, Sixty days from the due date of
turnover of up to rupees 5 crores 2021 furnishing return.";
in the preceding financial year
who are liable to furnish the return
as specified under proviso to sub-
section (1) of section 39
(ii) after the eighth proviso, with effect from 01st day of June, 2021, the following provisos shall be inserted, namely: —
"Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees:
Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021:
Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely: —
Table
Serial Class of registered persons Amount
Number
(1) (2) (3)
1. Registered persons whose total amount of state tax Two hundred and fifty
payable in the said return is nil rupees
2. Registered persons having an aggregate turnover of One thousand rupees
up to rupees 1.5 crores in the preceding financial year,
other than those covered under S. No. 1 673
PUNJAB GOVT. GAZ., MAY 10, 2023
(VYSK 20, 1945 SAKA)
3. Taxpayers having an aggregate turnover of more than Two thousand and five
rupees 1.5 crores and up to rupees 5 crores in the hundred rupees".
preceding financial year, other than those covered under
S. No. 1
2. This notification shall be deemed to have come into force on and with effect from the 1st June, 2021.
VIKAS PRATAP,
Financial Commissioner (Taxation) Department of Excise and Taxation.