PUNJAB GOVT. GAZ., MAY 10, 2023

(VYSK 20, 1945 SAKA)

EXTRAORDINARY

Published by Authority

CHANDIGARH, WEDNESDAY, MAY 10, 2023

(VAISAKHA 20, 1945 SAKA)

( liv )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

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.

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,

2019.

.. 667

.. 669

PUNJAB GOVT. GAZ., MAY 10, 2023

(VYSK 20, 1945 SAKA)

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.

Part - IV

Correction Slips, Republications and

Replacements

Nil

______

.. 671-673

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,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

667

2831/5-2023/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ., MAY 10, 2023

(VYSK 20, 1945 SAKA)

669

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.”.

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

effect from 05th day of July, 2022.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

2831/5-2023/Pb. Govt. Press, S.A.S. Nagar

PUNJAB GOVT. GAZ., MAY 10, 2023

(VYSK 20, 1945 SAKA)

671

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)

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

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

PUNJAB GOVT. GAZ., MAY 10, 2023

(VYSK 20, 1945 SAKA)

672

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)

Registered persons whose total amount of state tax

Two hundred and fifty

payable in the said return is nil

rupees

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

PUNJAB GOVT. GAZ., MAY 10, 2023

(VYSK 20, 1945 SAKA)

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

This notification shall be deemed to have come into force on and with effect from the

1st June, 2021.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.

2831/5-2023/Pb. Govt. Press, S.A.S. Nagar

673