Punjab Goods and Services Tax ( Amendment) Rules, 2023

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673

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

EXTRAORDINARY

Published by Authority

CHANDIGARH, FRIDAY, MAY 12, 2023

(VAISAKHA 22, 1945 SAKA)

LEGISLATIVE SUPPLEMENT

Contents Pages

Part - I Acts

Nil

Part - II Ordinances

Nil

Part - III Delegated Legislation

1. Notification No.G.S.R. 53/P.A5/2017/

S.164/Amd.(60)/2023, dated the 9th May,

2023, containing amendment in the Punjab

.. 675-698

Goods and Services Tax Rules, 2017.

2. Notification No.G.S.R. 54/P.A5/2017/

S.164/Amd.(61)/2023, dated the 9th May,

2023, containing amendment in the Punjab

Goods and Services Tax Rules, 2017.

.. 699-713

3. Notification No.G.S.R. 55/P.A5/2017/

S.164/Amd.(62)/2023, dated the 9th May,

2023, containing amendment in the Punjab

.. 715-717

Goods and Services Tax Rules, 2017.

( lvi ) 674 lvii

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

4. Notification No.G.S.R. 56/P.A5/2017/

S.164/Amd.(63)/2023, dated the 9th May,

2023, containing amendment in the Punjab

Goods and Services Tax Rules, 2017.

.. 719

5. Notification No.G.S.R. 57/P.A5/2017/

S.164/Amd.(64)/2023, dated the 9th May,

2023, containing amendment in the Punjab

.. 721

Goods and Services Tax Rules, 2017.

6. Notification No.G.S.R. 58/P.A5/2017/

S.164/Amd.(65)/2023, dated the 9th May,

2023, containing amendment in the Punjab

.. 723-749

Goods and Services Tax Rules, 2017.

Part - IV Correction Slips, Republications and

Replacements

Nil

______

675

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 9th May, 2023

No.G.S.R. 53/P.A5/2017/S.164/Amd.(60)/2023 .- In exercise of the

powers conferred by section 164 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 rules further to amend the Punjab Goods and Services Tax

Rules, 2017, namely: -

RULES

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

( Amendment) Rules, 2023.

(2) They shall be deemed to have come into force from the 14th day of

November, 2019.

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

to as the said rules),-

(i) in FORM GST RFD-01, in Annexure 1,

(a) for Statement 1A, the following Statement shall be substituted,

namely:-

"Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(b) for Statement 2, the following Statement shall be substituted, namely:-

6 7 6 "Statement 2 [rule 89(2)(c)]

Refund Type: Export of services with payment of tax (accumulated ITC)

,

G A Z (c) for Statement 3, the following Statement shall be substituted, namely:-

1 9 4 5 . ,

M A Y

S A K A

)

1 2

,

2 0 2 3

6 7 7 "Statement 3 [rule 89(2)(b) and rule 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

M A Y

S A K A

) (d) for Statement 4, the following Statement shall be substituted, namely:-

1 2

,

2 0 2 3

6 7 8 "Statement 4 [rule 89(2)(d) and rule 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

)

1 2

, (e) after Statement 4, the following Statement shall be inserted, namely:-

2 0 2 3

6 7 9 "Statement 4A

Refund by SEZ on account of supplies received from DTA – With payment of tax

)

1 2

, (f) for Statement 5, the following Statement shall be substituted, namely:-

2 0 2 3

6 8 0 "Statement 5 [rule 89(2)(d) and rule 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

G A Z

1 9 4 5 . ,

(g) for Statement 5B, the following Statement shall be substituted, namely:-

M A Y

S A K A

)

1 2

,

2 0 2 3

6 8 1 "Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports claimed by supplier

)

1 2

,

2 0 2 3

6 8 2 "Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports claimed by supplier

(h) for Statement 6, the following Statement shall be substituted, namely:-

2 0 2 3

6 8 3 "Statement 6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-state to intra-state and vice versa)

.

Details of documents covering transaction considered as intra –State / inter-State transaction earlier

Transaction which were held inter State / intra-State supply subsequently

685

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(VYSK 22, 1945 SAKA)

3. In the said rules,

(i) In the Table, in FORM GSTR-9, -

(i) against serial number 8C, in column 2,-

(A.) before the letters and words "ITC on inward supplies", the

word, letters and figures "For FY 2017-18" shall be inserted;

(B.) after the entry ending with the words and figures, "April 2018

to March 2019", the following entry shall be inserted,

namely :-

"For FY 2018-19, ITC on inward supplies (other than imports

and inward supplies liable to reverse charge but includes

services received from SEZs) received during 2018-19 but

availed during April 2019 to September 2019" ;

(j) in Pt. V,-

(A.) before the words "Particulars of the transactions", the word,

letters and figures "For FY 2017-18" shall be inserted;

(B.) after the heading ending with the words and figures "April

2018 till March 2019", the following entry shall be inserted,

namely :-

"For FY 2018-19, Particulars of the transactions for the FY

2018-19 declared in returns between April 2019 till September

2019";

(ii) in the instructions,

(a) for paragraph 2, the following paragraph shall be substituted,

namely: -

"2. It is mandatory to file all FORM GSTR-1 and FORM

GSTR-3B for the financial year for which the return is being

filed for before filing this return and for FY 2017-18, the details

for the period between July 2017 to March 2018 are to be

provided in this return.";

(b) in paragraph 4, - 686

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

(A.) before the words, "It may be noted", the word, letters

and figures "For FY 2017-18," shall be inserted;

(B.) after the words, letters and figures, "that additional

liability for the FY 2017-18", the letters and figures "or

FY 2018-19" shall be inserted;

(C.) after the words, "taxpayers cannot claim input tax

credit", the words, letters and figures "unclaimed during

FY 2017-18", shall be omitted;

(D.) in the Table, in second column ,-

(I) against serial number 4I, after the entry ending with the

words " filling up these details.", the following entry shall

be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to fill Table 4B to Table 4E net of credit

notes in case there is any difficulty in reporting such

details separately in this table.";

(II) against serial number 4J, after the entry ending with the

words " filling up these details.", the following entry shall

be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to fill Table 4B to Table 4E net of debit

notes in case there is any difficulty in reporting such

details separately in this Table.";

(III) fagainst serial number 4K & 4L, after the entry ending

with the words " filling up these details.", the following

entry shall be inserted, namely:-

"ForFY 2017-18 and 2018-19, the registered person shall

have an option to fill Table 4B to Table 4E net of

amendments in case there is any difficulty in reporting

such details separately in this table.";

(IV) against serial number 5D,5E and 5F, after the entry

ending with the words, figures and brackets "under Non- 687

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(VYSK 22, 1945 SAKA)

GST supply (5F).", the following entry shall be inserted,

namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to either separately report his supplies as

exempted, nil rated and Non-GST supply or report

consolidated information for all these three heads in the

"exempted" row only.";

(V) against serial number 5H, after the entry ending with

the words "filling up these details.", the following entry

shall be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to fill Table 5A to Table 5F net of credit

notes in case there is any difficulty in reporting such

details separately in this Table.";

(VI) against serial number 5I, after the entry ending with the

words "filling up these details.", the following entry shall

be inserted, namely:- "For FY 2017-18 and 2018-19, the

registered person shall have an option to fill Table 5A to

Table 5F net of debit notes in case there is any difficulty

in reporting such details separately in this Table.";

(VII) against serial number 5J & 5K, after the entry ending

with the words "filling up these details.", the following

entry shall be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to fill Table 5A to Table 5F net of

amendments in case there is any difficulty in reporting

such details separately in this Table.";

(c) in paragraph 5, in the Table, in second column ,-

(A.) against serial number 6B, after the entry ending with the

words, figure, brackets and letter "under 6(H) below.",

the following entry shall be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall 688

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

have an option to either report the breakup of input tax

credit as inputs, capital goods and input services or report

the entire input tax credit under the "inputs" row only.";

(B.) against serial number 6C and serial number 6D, after

the entry ending with the words "filling up these details.",

the following entry shall be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to either report the breakup of input tax

credit as inputs, capital goods and input services or report

the entire input tax credit under the "inputs" row only.

For FY 2017-18 and 2018-19, the registered person shall

have an option to either report Table 6C and Table 6D

separately or report the consolidated details of Table 6C

and 6D in Table 6D only.";

(C.) against serial number 6E, after the entry ending with the

words "filling up these details.", the following entry shall

be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to either report the breakup of input tax

credit as inputs and capital goods or report the entire

input tax credit under the "inputs" row only.";

(D.) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and

7H, after the entry ending with the words, figures and

letters "in 7E of FORM GSTR-9.", the following entry

shall be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to either fill his information on reversals

separately in Table 7A to 7E or report the entire amount

of reversal under Table 7H only. However, reversals on

account of TRAN-1 credit (Table 7F) and TRAN-2

(Table 7G) are to be mandatorily reported.";

(E.) against serial number 8A,- 689

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(VYSK 22, 1945 SAKA)

(I) for the letters and figures, "FY 2017-18", the words "the

financial year for which the return is being for" shall be

substituted;

(II) before the words, "It may be noted", the word, letters

and figures, "For FY 2017-18," shall be inserted;

(III) after the entry ending with the words "auto-populated in

this table.", the following entry shall be inserted, namely:-

"For FY 2018-19, It may be noted that the FORM

GSTR-2A generated as on the 1st November, 2019 shall

be auto-populated in this table. For FY 2017-18 and

2018-19, the registered person shall have an option to

upload the details for the entries in Table 8A to 8D duly

signed, in PDF format in FORM GSTR-9C (without the

CA certification).";

(F.) against serial number 8B, after the entry ending with the

words "be auto-populated here.", the following entry shall

be inserted, namely:- "For FY 2017-18 and 2018-19, the

registered person shall have an option to upload the details

for the entries in Table 8A to 8D duly signed, in PDF

format in FORM GSTR-9C (without the CA

certification)." ;

(G.) against serial number 8C,–

(I) before the words, "Aggregate value of", the word, letters

and figures, "For FY 2017-18," shall be inserted;

(II) after the entry ending with the words "shall be declared

here.", the following entry shall be inserted, namely:-

"For FY 2018-19, Aggregate value of input tax credit

availed on all inward supplies (except those on which

tax is payable on reverse charge basis but includes supply

of services received from SEZs) received during April

2018 to March 2019 but credit on which was availed

between April 2019 to September 2019 shall be declared

here.";

690

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

(III) after the entry ending with the words "for filling up these

details.", the following entry shall be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to upload the details for the entries in

Table 8A to Table 8D duly signed, in PDF format in

FORM GSTR-9C (without the CA certification).";

(H.) against serial number 8D, after the entry ending with

the words "shall be negative.", the following entry shall

be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall

have an option to upload the details for the entries in

Table 8A to Table 8D duly signed, in PDF format in

FORM GSTR-9C (without the CA certification)." ;

(d) in paragraph 7,–

(A.) before the words and letter "Part V consists", the word,

letters and figures "For FY 2017-18," shall be inserted;

(B.) after the entry ending with the words and figures "April

2018 to March 2019", the following entry shall be

inserted, namely :-

"For FY 2018-19, Part V consists of particulars of

transactions for the previous financial year but paid in

the FORM GSTR-3B between April 2019 to September

2019.";

(C.) in the Table, in second column ,-

(I) against serial number 10 & 11,

(1.) before the words, "Details of additions", the word, letters

and figures, "For FY 2017-18," shall be inserted;

(2.) after the entry ending with the words "shall be declared

here.", the following entry shall be inserted, namely:-

"For FY 2018-19, Details of additions or amendments to

any of the supplies already declared in the returns of the 691

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

previous financial year but such amendments were

furnished in Table 9A, Table 9B and Table 9C of FORM

GSTR-1 of April 2019 to September 2019 shall be

declared here.";

(II) against serial number 12,

(1.) before the words, "Aggregate value of", the word, letters

and figures, "For FY 2017-18," shall be inserted;

(2.) after the entry ending with the words "filling up these

details.", the following entry shall be inserted, namely:-

"For FY 2018-19, Aggregate value of reversal of ITC

which was availed in the previous financial year but

reversed in returns filed for the months of April 2019 to

September 2019 shall be declared here. Table 4(B) of

FORM GSTR-3B may be used for filling up these

details. For FY 2017-18 and 2018-19, the registered

person shall have an option to not fill this table.";

(III) against serial number 13, –

(1.) before the words, "Details of ITC for", the word, letters

and figures, "For FY 2017-18," shall be inserted;

(2.) after the entry ending with the words, letters and figures

"annual return for FY 2018-19.", the following entry shall

be inserted, namely:-

"For FY 2018-19, Details of ITC for goods or services

received in the previous financial year but ITC for the

same was availed in returns filed for the months of April

2019 to September 2019 shall be declared here. Table

4(A) of FORM GSTR-3B may be used for filling up

these details. However, any ITC which was reversed in

the FY 2018-19 as per second proviso to sub- section

(2) of section 16 but was reclaimed in FY 2019-20, the

details of such ITC reclaimed shall be furnished in the

annual return for FY 2019-20. For FY 2017-18 and 2018- 692

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(VYSK 22, 1945 SAKA)

19, the registered person shall have an option to not fill

this table.";

(e) in paragraph 8, in the Table, in second column ,–

(A.) against serial number 15A, 15B, 15C and 15D, after the words

and letters "details of non-GST refund claims.", the words

and figures "For FY 2017-18 and 2018-19, the registered

person shall have an option to not fill this Table." shall be

inserted;

(B.) against serial number 15E, 15F and 15G, after the words

"shall be declared here.", the words, letters and figures

"For FY 2017-18 and 2018-19, the registered person shall

have an option to not fill this Table." shall be inserted;

(C.) against serial number 16A, after the words "filling up

these details.", the words, letters and figures "For FY

2017-18 and 2018-19, the registered person shall have

an option to not fill this Table." shall be inserted;

(D.) against serial number 16B and serial number 16C, after

the words "shall be declared here.", the words, letters

and figures "For FY 2017- 18 and 2018-19, the registered

person shall have an option to not fill this table." shall be

inserted;

(E.) against serial number 17 & 18, after the words "value of

inward supplies.", the words, letters and figures "For

FY 2017-18 and 2018- 19, the registered person shall

have an option to not fill this table." shall be inserted;

4. In the said rules, in FORM GST GSTR-9C, in the instructions, in

paragraph 2,

(i) for the letters and figures, "FY 2017-18", the words "current financial

year" shall be substituted;

(ii) before the words, "The details for the", the word, letters and figures "For

FY 2017-18," shall be inserted;

(iii) in Paragraph 4, in the Table, in second column,– 693

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(VYSK 22, 1945 SAKA)

(a) against serial number 5B and serial number 5C, after the entry

ending with the words and brackets "shall be declared here.",

the following entry shall be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall have

an option to not fill this table. If there are any adjustments

required to be reported then the same may be reported in

Table 5O.";

(b) against serial number 5D, after the entry ending with the words

"not required to be included here.", the following entry shall

be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall have

an option to not fill this table. If there are any adjustments

required to be reported then the same may be reported in

Table 5O.";

(c) against serial number 5E and serial number 5F, after the entry

ending with the words "shall be declared here.", the following

entry shall be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall have

an option to not fill this table. If there are any adjustments

required to be reported then the same may be reported in

Table 5O.";

(d) against serial number 5G, after the entry ending with the words

"shall be declared here.", the following entry shall be inserted,

namely:-

"For FY 2017-18, the registered person shall have an option

to not fill this table. If there are any adjustments required to

be reported then the same may be reported in Table 5O.";

(e) against serial number 5H, serial number 5I, serial number 5J,

serial number 5K, serial number 5L, serial number 5M and

serial number 5N, after the entry ending with the words "shall

be declared here.", the following entry shall be inserted,

namely:-

694

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

"For FY 2017-18 and 2018-19, the registered person shall have

an option to not fill this table. If there are any adjustments

required to be reported then the same may be reported in

Table 5O.";

(iv) in paragraph 6, in second column ,–

(A.) against serial number 12B, after the entry ending with the

words and figures "availed during Financial Year 2017-18.",

the following entry shall be inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall have

an option to not fill this Table.";

(B.) against serial number 12C, after the entry ending with the

words " shall be declared here.", the following entry shall be

inserted, namely:-

"For FY 2017-18 and 2018-19, the registered person shall have

an option to not fill this Table.";

(C.) against serial number 14, after the entry ending with the words

"are to be declared here.", the following entry shall be inserted,

namely:-

"For FY 2017-18 and 2018-19, the registered person shall have

an option to not fill this Table.";

(v) for Part B, the following shall be substituted, namely:-

"PART – B- CERTIFICATION

I. Certification in cases where the reconciliation statement (FORM

GSTR-9C) is drawn up by the person who had conducted the audit:

* I/we have examined the—

(a) balance sheet as on ………

695

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(VYSK 22, 1945 SAKA)

(b) the *profit and loss account/income and expenditure account for the period

beginning from ………..…to ending on ……., and

(c) the cash flow statement (if available) for the period beginning from to

ending on………, —attached herewith, of M/s …………… (Name),

…………………….…………

(Address), (GSTIN).

2. Based on our audit I/we report that the said registered person—

*has maintained the books of accounts, records and documents as required by

the IGST/CGST/<<>>Punjab GST Act, 2017 and the rules/notifications made/

issued thereunder

*has not maintained the following accounts/records/documents as required by

the IGST/CGST/<<>>Punjab GST Act, 2017 and the rules/notifications made/

issued thereunder:

1.

2.

3.

3. (a) *I/we report the following observations/ comments / discrepancies /

inconsistencies; if any:

…………………………………….

…………………………………….

3. (b) *I/we further report that, -

(A) *I/we have obtained all the information and explanations which, to the

best of *my/our knowledge and belief, were necessary for the purpose of the

audit/ information and explanations which, to the best of *my/our knowledge

and belief, were necessary for the purpose of the audit were not provided/

partially provided to us.

(B) In *my/our opinion, proper books of account *have/have not been kept

by the registered person so far as appears from*my/ our examination of the

books.

(C) I/we certify that the balance sheet, the *profit and loss/income and 696

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(VYSK 22, 1945 SAKA)

expenditure account and the cash flow Statement (if available) are *in

agreement/not in agreement with the books of account maintained at the

Principal place of business at ……………………and **

……………………additional place of business within the State.

4. The documents required to be furnished under section 35 (5) of the CGST

Act / Punjab GST Act and Reconciliation Statement required to be furnished

under section 44(2) of the CGST Act / Punjab GST Act is annexed herewith in

Form No. GSTR-9C.

5. In *my/our opinion and to the best of *my/our information and according

to explanations given to *me/us, the particulars given in the said Form No.GSTR-

9C are true and fair subject to following observations/qualifications, if any:

(a) ……………………………………………………………

(b) ……………………………………………………………………

(c) …………………………………………………………………

………………………………………

………………………………………

**(Signature and stamp/Seal of the Auditor) Place: ……………

Name of the signatory …………………

Membership No………………

Date: ……………

Full address ………………………

II. Certification in cases where the reconciliation statement (FORM

GSTR-9C) is drawn up by a person other than the person who had

conducted the audit of the accounts:

*I/we report that the audit of the books of accounts and the financial statements

of M/s.

………...........…………………. (Name and address of the assessee with

GSTIN) was conducted by M/s. ……………………………..………. (full

name and address of auditor along with status), bearing membership number 697

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

in pursuance of the provisions of theAct, and *I/we annex hereto a copy of

their audit report dated ……………………………. along with a copy of each

of :-

(a) balance sheet as on ………

(b) the *profit and loss account/income and expenditure account for the period

beginning from ………..…to ending on ,

(c) the cash flow statement (if available) for the period beginning from to

ending on

………, and

(d) documents declared by the said Act to be part of, or annexed to, the

*profit and loss account/income and expenditure account and balance sheet.

2. I/we report that the said registered person—

*has maintained the books of accounts, records and documents as required by

the IGST/CGST/<<>>Punjab GST Act, 2017 and the rules/notifications made/

issued thereunder

*has not maintained the following accounts/records/documents as required by

the IGST/CGST/<<>>Punjab GST Act, 2017 and the rules/notifications made/

issued thereunder: 1.

2.

3.

3. The documents required to be furnished under section 35 (5) of the CGST

Act / Punjab GST Act and Reconciliation Statement required to be furnished

under section 44(2) of the CGST Act / Punjab GST Act is annexed herewith in

Form No.GSTR-9C.

4. In *my/our opinion and to the best of *my/our information and according

to examination of books of account including other relevant documents and

explanations given to *me/us, the particulars given in the said Form No.9C are

true and fair subject to the following observations/qualifications, if any:

(a) …………….…………………………….………………………

(b) …………….…………………………….………………………

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(VYSK 22, 1945 SAKA)

(c) …………….…………………………….………………………

………………………………………

**(Signature and stamp/Seal of the Auditor) Place: ……………

Name of the signatory …………………

Membership No………………

Date: ……………

Full address ".

VIKAS PRATAP,

Financial Commissioner, Taxation

to Government of Punjab,

Department of Excise and Taxation.

2833/5-2023/Pb. Govt. Press, S.A.S. Nagar.

699

PUNJAB GOVT. GAZ., MAY 12, 2023

(VYSK 22, 1945 SAKA)

PART III

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

(EXCISE AND TAXATION-II BRANCH)

NOTIFICATION

The 9th May, 2023

No. G.S.R. 54/P.A.5/2017/S.164/Amd.(61)/2023.- In exercise of the powers conferred by section 164 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 rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely: -

RULES

1. These rules may be called the Punjab Goods and Services Tax (Second Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 5th day of July, 2022.

2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21A, in sub-rule (4), after the proviso, the following proviso shall be inserted, namely:

"Provided further that where the registration has been suspended under sub-rule (2A) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29 and the registration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns.".

3. In the said rules, in Explanation 1 to rule 43, after clause (c), the following clause shall be inserted, namely: –

"(d) the value of supply of Duty Credit Scrips specified in the notification of the Government of Punjab, Department of Excise and Taxation no. S.O. 69/ P.A.5/2017/S.11/2017 dated the 1st of November,2017 published in the Gazette of Punjab Extraordinary dated the 1st of November, 2017.";

4. In the said rules, in rule 46, after clause (r), the following clause shall be inserted, namely: -

'(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an 700

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invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48-

"I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule.":';

5. In the said rules, in rule 86, after sub-rule (4A), the following sub-rule shall be inserted, namely: -

"(4B) Where a registered person deposits the amount of erroneous refund sanctioned to him, –

(a) under sub-section (3) of section 54 of the Act, or

(b) under sub-rule (3) of rule 96, in contravention of sub-rule

(10) of rule 96,

along with interest and penalty, wherever applicable, through FORM GST DRC-03, by debiting the electronic cash ledger, on his own or on being pointed out, an amount equivalent to the amount of erroneous refund deposited by the registered person shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03A.";

6. In the said rules, in rule 87, –

(a) in sub-rule (3), after clause (i), the following clauses shall be

inserted, namely: -

"(ia) Unified Payment Interface (UPI) from any bank;

(ib) Immediate Payment Services (IMPS) from any bank;";

(b) in sub-rule (5), after the words "Real Time Gross Settlement", the words "or Immediate Payment Service" shall be inserted;

7. In the said rules, with effect from the 1st July, 2017, after rule 88A, the following rule shall be deemed to have been inserted, namely: -

"88B. Manner of calculating interest on delayed payment of tax.-(1) In case, where the supplies made during a tax period are declared by the registered person in the return for the said period and the said return is furnished after the due date in accordance with provisions of section 39, except where such return 701

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is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, the interest on tax payable in respect of such supplies shall be calculated on the portion of tax which is paid by debiting the electronic cash ledger, for the period of delay in filing the said return beyond the due date, at such rate as may be notified under sub-section (1) of section 50.

(2) In all other cases, where interest is payable in accordance with sub section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50.

(3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of reversal of such credit or payment of tax in respect of such amount, at such rate as may be notified under said sub- section (3) of section 50.

Explanation. —For the purposes of this sub-rule, —

(1) input tax credit wrongly availed shall be construed to have been utilised, when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credit shall be the amount by which the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed.

(2) the date of utilisation of such input tax credit shall be taken to be, —

(a) the date, on which the return is due to be furnished under section 39 or the actual date of filing of the said return, whichever is earlier, if the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, on account of payment of tax through the said return; or

(b) the date of debit in the electronic credit ledger when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, in all other cases.";

8. In the said rules, in rule 89, –

(a) in sub-rule (1), after the fourth proviso, the following Explanation 702

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shall be inserted, namely: -

'Explanation. — For the purposes of this sub-rule, "specified officer" means a "specified officer" or an "authorised officer" as defined under rule 2 of the Special Economic Zone Rules, 2006.';

(b) in sub-rule (2), –

(i) in clause (b), after the words "on account of export of goods", the words ", other than electricity" shall be inserted;

(ii) after clause (b), the following clause shall be inserted,

namely: -

"(ba) a statement containing the number and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement, along with the copy of statement of scheduled energy for exported electricity by Generation Plants issued by the Regional Power Committee Secretariat as a part of the Regional Energy Account (REA) under clause (nnn) of sub-regulation 1 of Regulation 2 of the Central Electricity Regulatory Commission (Indian Electricity Grid Code) Regulations, 2010 and the copy of agreement detailing the tariff per unit, in case where refund is on account of export of electricity;";

(c) in sub-rule (4), the following Explanation shall be inserted,

namely: -

"Explanation. – For the purposes of this sub-rule, the value of goods exported out of India shall be taken as –

(i) the Free on Board (FOB) value declared in the Shipping Bill or Bill of Export form, as the case may be, as per the Shipping Bill and Bill of Export (Forms) Regulations, 2017; or

(ii) the value declared in tax invoice or bill of supply, whichever is less.";

(d) in sub-rule (5), for the words "tax payable on such inverted rated supply of goods and services", the brackets, words and letters "{tax payable on such inverted rated supply of goods and services x (Net ITC÷ ITC availed on inputs and input services)}." shall be substituted;

9. In the said rules, rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019;

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10. In the said rules, with effect from the 1st day of July, 2017, in rule 96, –

(a) in sub-rule (1), for clause (b), the following clause shall be deemed

to have been substituted, namely: -

"(b) the applicant has furnished a valid return in FORM GSTR-

3B:

Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter;";

(b) in sub-rule (4),

(i) in clause (b), for the figures "1962" the figures and word "1962; or" shall be deemed to have been substituted;

(ii) after clause (b), the following clause shall be deemed

to have been inserted, namely: -

" ( c) the Commissioner or an officer authorised by him, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the exporter,is considered essential before grant of refund, in order to safeguard the interest of revenue.";

(c) sub-rule (5) shall be deemed to have been omitted;

(d) after sub-rule (5), the following sub-rules shall be deemed

to have been inserted, namely: -

"(5A)Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim shall be transmitted to the proper officer of State tax , electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed 704

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on the date of such transmission.

(5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of State tax, Central tax , as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.

(5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89.";

(e) sub-rule (6) and sub-rule (7) shall be deemed to have been

omitted;

11. In the said rules, in FORM GSTR-3B, -

(a) in paragraph 3.1, in the heading, after the words "liable to reverse charge", the brackets, words and figures "(other than those covered in 3.1.1)" shall be inserted;

(b) after paragraph 3.1, the following paragraph shall be inserted,

namely: -

"3.1.1 Details of supplies notified under sub-section (5) of section

9 of the Punjab Goods and Services Tax Act, 2017 and corresponding

provisions in Integrated Goods and Services Tax/ Centre Goods and

Services Tax Acts.

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(c) in paragraph 3.2, in the heading, after the words, figures, brackets and letter "supplies shown in 3.1(a)", the word, figures, brackets and letter "and 3.1.1(i)" shall be inserted;

(d) in the table, under paragraph 4, in column (1), -

(i) in item (B), for the entries against sub-item (1), the following entries shall be substituted, namely: -

"As per rules 38, 42 and 43 of CGST Rules and sub-section (5) of section 17";

(ii) in item (D), -

(A) for the heading, the following heading shall be substituted,

namely: -

"Other Details";

(B) for the entries against sub-item (1), the following entries shall be substituted, namely: -

"ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period";

(C) for the entries against sub-item (2), the following entries shall be substituted, namely: -

"Ineligible ITC under section 16(4) and ITC restricted due to PoS provisions";

(e) Under the heading the Instructions, after paragraph 3, following 706

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paragraphs shall be inserted, namely: -

"(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub- section (5) of section 9 of the Central Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(i) above.

(5) A registered person making supplies through an Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(ii) above.";

12. In the said rules, in FORM GSTR-9, under the heading Instructions, -

(a) in paragraph 4, -

(A) after the word, letters and figures "or FY 2020-21", the word,

letters and figures "or FY 2021-22" shall be inserted;

(B) in the Table, in second column, -

(I) against serial numbers 5D, 5E and 5F, the following entries

shall be inserted at the end, namely: –

'For FY 2021-22, the registered person shall report Non- GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.';

(II) against serial numbers 5H, 5I, 5J and 5K, for the figures and word "2019-20 and 2020-21", the figures and word "2019- 20, 2020-21 and 2021-22" shall respectively be substituted;

(b) in paragraph 5, in the Table, in second column, -

(A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20 and 2020-21", the letters, figures and word "FY 2019-20, 2020-21 and 2021-22" shall respectively be substituted;

(B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted;

(c) in paragraph 7, -

(A) after the words and figures "April 2021 to September 2021.", the following shall be inserted, namely: - 707

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"For FY 2021-22, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April, 2022 to September, 2022.";

(B) in the Table, in second column, -

(I) against serial numbers 10 & 11, the following entries shall be

inserted at the end, namely: -

"For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April, 2022 to September, 2022 shall be declared here.";

(II) against serial number 12, -

(1) after the words, letters, figures and brackets "September, 2021 shall be declared here. Table 4(B) of FORM GSTR- 3B may be used for filling up these details.", the following entries shall be inserted, namely: -

"For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.";

(2) for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted;

(III) against serial number 13, -

(1) after the words, letters and figures "reclaimed in FY 2021- 22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22,", the following entries shall be inserted, namely: -

"For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2022 to September 2022 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2021-22 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2022-23, the details of such ITC 708

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reclaimed shall be furnished in the annual return for FY 2022- 23.";

(2) for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted;

(d) in paragraph 8, in the Table, in second column, -

(A) against serial numbers, -

(I) 15A, 15B, 15C and 15D,

(II)15E, 15F and 15G,

for the figures and word "2019-20 and 2020-21" wherever they occur, the letters, figures and word "2019-20, 2020-21 and 2021-22" shall respectively, be substituted.";

(B) against serial numbers 16A, 16B and 16C for the figures and word "2019-20 and 2020-21" wherever they occur, the figures and word "2019-20, 2020-21 and 2021-22" shall respectively be substituted.";

(C) against serial numbers 17 and 18, -

(I) after the words, letters and figures "for taxpayers having annual turnover above ? 5.00 Cr.", the words, letters and figures "From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above ? 5.00 Cr and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year upto ? 5.00 Cr." shall be inserted;

(II) the following paragraph shall be inserted at the end, namely: -

"For FY 2021-22, the registered person shall have an option to not fill Table 18.";

13. In the said rules, in FORM GSTR-9C, under the heading Instructions, -

(a) in paragraph 4, in the Table, in second column, for the figures and word "2019-20 and 2020-21", wherever they occur, the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted;

(b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word "2019-20 and 2020-21", 709

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the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted;

14. In the said rules, after FORM GST PMT-03, the following form shall be inserted, namely: -

"FORM GST PMT –03A

[See rule 86(4B)]

Order for re-credit of the amount to electronic credit ledger

Reference No:

Date:

1. GSTIN –

2. Name (Legal) –

3. Trade name, if any

4. Address –

5. Ledger from which debit entry was made- Cash / credit ledger

6. Debit entry no. and date –

7. Payment Reference Number (DRC 03): ___________ dated ________

8. Details of Payment: -

Cause of Payment (Deposit of erroneous refund of

unutilised ITC or Deposit of erroneous refund of IGST)

Details of Refund 1. Shipping Bill/ Bill of Export Sanction order No. and Date ____________

2. Amount of IGST paid on export

of goods __________

3. Details of Exemption/

Concessional Rate Notification used for procuring inputs __________

4. Amount of refund sanctioned

___________

5. Date of credit of refund in Bank

Account ________

(or)

1. Category of refund and relevant

period of refund__________ 710

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2. GST RFD-01/01A ARN and

Date ¬¬¬¬¬¬¬_________

3. GST RFD-06 Order No. and

Date ________

4. Amount of refund claimed

__________

5. Amount of refund sanctioned

__________

10. No. and date of order giving rise to recredit, if any -

Signature

Name

Designation of the officer

Note: 'Central Tax' stands for Central Goods and Services Tax; 'State Tax' stands for State Goods and Services Tax; 'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services Tax and 'Cess' stands for Goods and Services Tax (Compensation to States)";

15. In the said rules, in FORM GST PMT-06, -

(a) Under the heading Mode of Payment (relevant

part will become active when the particular mode is selected) for the portion starting with " e-Payment

(This will include all modes of e- payment such as CC/DC and net banking. Taxpayer will choose one of this)" 711

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and ending with "Note: Charges to be separately paid by the person making payment.", the following shall be substituted, namely: -

Note: Bank Charges, if any, shall be paid separately to the bank by the

person making payment.

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Note: Bank Charges, if any, shall be paid separately to the bank by the

person making payment.

(b) in the Table under the heading Paid Challan Information, for

the words, letters and brackets "Bank Reference No. (BRN)/

UTR", words, letters and brackets "Bank Reference No. (BRN)/

UTR/RRN" shall be substituted;

16. In the said rules, in FORM GST PMT-07, in the Table,

"NEFT/RTGS

(a) against serial number 6, in the third column, for

column, "

the following, shall be inserted, namely: -

namely:-

"NEFT/RTGS IMPS

"

(b) after serial number 10 the following serial number and entries shall

be inserted, namely: -

"10A. Retrieval Reference

Number (RRN) –

IMPS.";

17. In the said rules, in FORM-GST-RFD-01, -

(a) in Statement-3, in the Table, under the heading Shipping bill/Bill

of export, after column 9, the following column shall be inserted,

namely: -

"FOB value

9A";

(b) after Statement-3A, the following statement shall be inserted,

namely: - 713

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"Statement-3B [rule 89 (2) (ba)]

18. In the said rules, FORM GST RFD-10 B shall be deemed to have been omitted with effect from the 1stday of July, 2019.

VIKAS PRATAP, Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.

2833/5-2023/Pb. Govt. Press, S.A.S. Nagar.

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716 717

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2833/5-2023/Pb. Govt. Press, S.A.S. Nagar.

717 719

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2833/5-2023/Pb. Govt. Press, S.A.S. Nagar.

718 721

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2833/5-2023/Pb. Govt. Press, S.A.S. Nagar.

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Place:

Signature

Date: Name of Applicant /Applicant Officer Designation/Status.".

741745

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742746

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B .

Signature of Authorised Signatory Name: Designation/Status:

Place: Date:".

743747

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Signature of Authorized Signatory Name: Date............... Designation/Status:

745749

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VIKAS PRATAP, Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.

2833/5-2023/Pb. Govt. Press, S.A.S. Nagar.