PUNJAB GOVT. GAZ., MAY 10, 2023
(VYSK 20, 1945 SAKA)
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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
PUNJAB GOVT. GAZ., MAY 10, 2023
(VYSK 20, 1945 SAKA)
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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
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)
to Government of Punjab,
Department of Excise and Taxation.
2831/5-2023/Pb. Govt. Press, S.A.S. Nagar
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