PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023 4783
(KRTK 30, 1945 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, TUESDAY, NOVEMBER 21, 2023
(KARTIKA 30, 1945 SAKA)
PUNJAB VIDHAN SABHA SECRETARIAT
NOTIFICATION
The 21st November, 2023
No. 17-PLA-2023/58.–The Punjab Goods and Services Tax
(Amendment) Bill, 2023 is hereby published for general information under the
proviso to rule 121 of the Rules of Procedure and Conduct of Business in the
Punjab Vidhan Sabha (Punjab Legislative Assembly):-
BILL NO. 17-PLA-2023
THE PUNJAB GOODS AND SERVICES TAX (AMENDMENT)
BILL, 2023
A
BILL
further to amend the Punjab Goods and Services Tax Act, 2017.
BE it enacted by the Legislature of the State of Punjab in the Seventy
–fourth Year of the Republic of India, as follows:-
1. (1) This Act may be called the Punjab Goods and Services Tax
(Amendment) Act, 2023.
Short title and commencement.
(2) Save as otherwise provided, the provisions of this Act shall
come into force on such date as the Government of Punjab may, by notification
( 4783 )
4784 PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023
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in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions
of this Act and any reference in any such provision to the commencement of this
Act shall be construed as a reference to the coming into force of that provision.
2. In the Punjab Goods and Services Tax Act, 2017 (hereinafter referred
to as the principal Act), in section 2,—
(a) after clause (80), the following clauses shall be inserted,
Amendment in section 2 of Punjab Act 5 of 2017.
namely:—
"(80A) "online gaming" means offering of a game on the
internet or an electronic network and includes online money
gaming;
(80B) "online money gaming" means online gaming in which
players pay or deposit money or money's worth, including
virtual digital assets, in the expectation of winning money or
money's worth, including virtual digital assets, in any event
including game, scheme, competition or any other activity or
process, whether or not its outcome or performance is based
on skill, chance or both and whether the same is permissible
or otherwise under any other law for the time being in force;";
(b) after clause (102), the following clause shall be inserted,
namely:—
"(102A) "specified actionable claim" means the actionable
claim involved in or by way of,—
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;";
(c) in clause (105), the following proviso shall be inserted at the
end, namely:—
"Provided that a person who organizes or arranges, directly
or indirectly, supply of specified actionable claims, including a
person who owns, operates or manages digital or electronic PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023 4785
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platform for such supply, shall be deemed to be a supplier of
such actionable claims, whether such actionable claims are
supplied by him or through him and whether consideration in
money or money's worth, including virtual digital assets, for
supply of such actionable claims is paid or conveyed to him or
through him or placed at his disposal in any manner, and all
the provisions of this Act shall apply to such supplier of specified
actionable claims, as if he is the supplier liable to pay the tax
in relation to the supply of such actionable claims;"; and
(d) after clause (117), the following clause shall be inserted,
namely:—
"(117A) "virtual digital asset" shall have the same meaning as
assigned to it in clause (47A) of section 2 of the Income-tax
Act, 1961;".
3. In the principal Act, in section 10,—
(a) in sub-section (1), after the second proviso, the explanation
inserted vide the Punjab Goods and Services Tax (Amendment)
Amendment in section 10 of Punjab Act 5 of 2017.
Act, 2020 (Punjab Act No. 3 of 2020), shall be deemed to
have been inserted with effect from the 1st day of February,
2019;
(b) in sub-section (2), in clause (d), the words "goods or" shall be
omitted; and
(c) in sub-section (2A), in clause (c), the words "goods or" shall
be omitted.
4. In the principal Act, in section 16, in sub-section (2),—
(i) in the second proviso, for the words "added to his output tax
liability, along with interest thereon", the words and figures
Amendment in section 16 of Punjab Act 5 of 2017.
"paid by him along with interest payable under section 50"
shall be substituted; and
(ii) in the third proviso, after the words "made by him", the words
"to the supplier" shall be inserted.
5. In the principal Act, in section 17,—
(a) in sub-section (3), in the Explanation, for the words and figure
"except those specified in paragraph 5 of the said Schedule",
Amendment in section 17 of Punjab Act 5 of 2017.
the following shall be substituted, namely:—
4786 PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023
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"except,—
(i) the value of activities or transactions specified in
paragraph 5 of the said Schedule; and
(ii) the value of such activities or transactions as may be
prescribed in respect of clause (a) of paragraph 8 of
the said Schedule."; and
(b) in sub-section (5), after clause (f), the following clause shall
be inserted, namely:—
"(fa) goods or services or both received by a taxable
person, which are used or intended to be used for activities
relating to his obligations under corporate social responsibility
referred to in section 135 of the Companies Act, 2013;".
6. In the principal Act, in section 23, for sub-section (2), the following
sub-section shall be substituted and shall be deemed to have been substituted
with effect from the 1st day of July, 2017, namely:—
Amendment in section 23 of Punjab Act 5 of 2017.
"(2) Notwithstanding anything to the contrary contained in sub-
section (1) of section 22 or section 24, the Government may,
on the recommendations of the Council, by notification, subject
to such conditions and restrictions as may be specified therein,
specify the category of persons who may be exempted from
obtaining registration under this Act.".
7. In the principal Act, in section 24,-
(a) in clause (xi), the word "and" occurring at the end, shall be
omitted; and
Amendment in section 24 of Punjab Act 5 of 2017.
(b) after clause (xi), the following clause shall be inserted,
namely:—
"(xia) every person supplying online money gaming from a
place outside India to a person in India; and".
8. In the principal Act, in section 30, in sub-section (1),—
(a) for the words and sign "the prescribed manner within thirty
days from the date of service of the cancellation order:", the
Amendment in section 30 of Punjab Act 5 of 2017.
words and signs "such manner, within such time and subject
to such conditions and restrictions, as may be prescribed."
shall be substituted; and PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023 4787
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(b) the proviso shall be omitted.
9. In the principal Act, in section 37, after sub-section (4), the following
sub-section shall be added, namely:—
"(5) A registered person shall not be allowed to furnish the details
Amendment in section 37 of Punjab Act 5 of 2017.
of outward supplies under sub-section (1) for a tax period
after the expiry of a period of three years from the due date
of furnishing the said details:
Provided that the Government may, on the
recommendations of the Council, by notification, subject to
such conditions and restrictions as may be specified therein,
allow a registered person or a class of registered persons to
furnish the details of outward supplies for a tax period under
sub-section (1), even after the expiry of the said period of
three years from the due date of furnishing the said details.".
10. In the principal Act, in section 39, after sub-section (10), the following
sub-section shall be added, namely:—
"(11) A registered person shall not be allowed to furnish a return
Amendment in section 39 of Punjab Act 5 of 2017.
for a tax period after the expiry of a period of three years
from the due date of furnishing the said return:
Provided that the Government may, on the
recommendations of the Council, by notification, subject to
such conditions and restrictions as may be specified therein,
allow a registered person or a class of registered persons to
furnish the return for a tax period, even after the expiry of the
said period of three years from the due date of furnishing the
said return.".
11. In the principal Act, the existing provision of section 44 shall be
renumbered as sub-section (1) thereof, and after sub-section (1) as so
renumbered, the following sub-section shall be added, namely:—
Amendment in section 44 of Punjab Act 5 of 2017.
"(2) A registered person shall not be allowed to furnish an
annual return under sub-section (1) for a financial year after
the expiry of a period of three years from the due date of
furnishing the said annual return:
Provided that the Government may, on the
recommendations of the Council, by notification, and subject 4788 PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023
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to such conditions and restrictions as may be specified therein,
allow a registered person or a class of registered persons to
furnish an annual return for a financial year under sub-section
(1), even after the expiry of the said period of three years
from the due date of furnishing the said annual return.".
12. In the principal Act, in section 52, after sub-section (14), the following
sub-section shall be added, namely:—
"(15) The operator shall not be allowed to furnish a statement
Amendment in section 52 of Punjab Act 5 of 2017.
under sub-section (4) after the expiry of a period of three
years from the due date of furnishing the said statement:
Provided that the Government may, on the
recommendations of the Council, by notification, subject to
such conditions and restrictions as may be specified therein,
allow an operator or a class of operators to furnish a statement
under sub-section (4), even after the expiry of the said period
of three years from the due date of furnishing the said
statement.".
13. In the principal Act, in section 54, in sub-section (6), the words and
sign "excluding the amount of input tax credit provisionally accepted," shall be
omitted.
Amendment in section 54 of Punjab Act 5 of 2017.
14. In the principal Act, in section 56, for the words "from the date
immediately after the expiry of sixty days from the date of receipt of application
under the said sub-section till the date of refund of such tax", the words "for
Amendment in section 56 of Punjab Act 5 of 2017.
the period of delay beyond sixty days from the date of receipt of such application
till the date of refund of such tax, to be computed in such manner and subject
to such conditions and restrictions as may be prescribed" shall be substituted.
15. In the principal Act, in section 62, in sub-section (2),—
(a) for the words "thirty days", the words "sixty days" shall be
substituted; and
Amendment in section 62 of Punjab Act 5 of 2017.
(b) the following proviso shall be added, namely:—
"Provided that where the registered person fails to furnish a
valid return within sixty days of the service of the assessment
order under sub-section (1), he may furnish the same within a
further period of sixty days on payment of an additional late
fee of one hundred rupees for each day of delay beyond sixty PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023 4789
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days of the service of the said assessment order and in case
he furnishes valid return within such extended period, the said
assessment order shall be deemed to have been withdrawn,
but the liability to pay interest under sub-section (1) of section
50 or to pay late fee under section 47 shall continue.".
16. In the principal Act, in section 109,-
(a) for the existing heading, the following heading shall be
substituted, namely:-
Amendment in section 109 of Punjab Act 5 of 2017.
"Constitution of Appellate Tribunal and Benches thereof."; and
(b) in sub-section (2), for the words "the State Bench and the
Area Benches located in the State", the words "the State
Benches" shall be substituted.
17. In the principal Act, in section 110, for the words "the State Bench and
Area Benches", the words "the State Benches" shall be substituted.
Amendment in section 110 of Punjab Act 5 of 2017.
18. In the principal Act, for section 114, the following section shall be
substituted, namely:-
"114. The Vice-President shall exercise such financial and
Substitution of section 114 of Punjab Act 5 of 2017.
administrative powers over the State Benches of the
Appellate Tribunal in a State, as may be prescribed."
Financial and Administrative powers of Vice- President.
19. In the principal Act, in section 117,—
(a) in sub-section (1), for the words "State Bench or Area
Benches", the words "State Benches" shall be substituted; and
Amendment in section 117 of Punjab Act 5 of 2017.
(b) in sub-section (5), in clauses (a) and (b), for the words "State
Bench or Area Benches", the words "State Benches" shall
be substituted.
20. In the principal Act, in section 118, in sub-section (1), in clause (a), for
the words "National Bench or Regional Benches", the words "Principal Bench"
shall be substituted.
Amendment in section 118 of Punjab Act 5 of 2017.
21. In the principal Act, in section 119,—
(a) for the words "National or Regional Benches", the words
"Principal Bench" shall be substituted; and
Amendment in section 119 of Punjab Act 5 of 2017.
4790 PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023
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(b) for the words "State Bench or Area Benches", the words
"State Benches" shall be substituted.
22. In the principal Act, in section 122, after sub-section (1A), the following
sub-section shall be added, namely:—
"(1B) Any electronic commerce operator who,—
Amendment in section 122 of Punjab Act 5 of 2017.
(i) allows a supply of goods or services or both through
it by an unregistered person other than a person
exempted from registration by a notification issued
under this Act to make such supply;
(ii) allows an inter-State supply of goods or services or
both through it by a person who is not eligible to make
such inter-State supply; or
(iii) fails to furnish the correct details in the statement to
be furnished under sub-section (4) of section 52 of
any outward supply of goods effected through it by a
person exempted from obtaining registration under
this Act,
shall be liable to pay a penalty of ten thousand rupees, or an
amount equivalent to the amount of tax involved had such
supply been made by a registered person other than a person
paying tax under section 10, whichever is higher.".
23. In the principal Act, in section 132, in sub-section (1),—
(a) clauses (g), (j) and (k) shall be omitted;
(b) in clause (l), for the words, brackets and letters "clauses (a)
Amendment in section 132 of Punjab Act 5 of 2017.
to (k)", the words, brackets and letters "clauses (a) to (f) and
clauses (h) and (i)" shall be substituted;
(c) in clause (iii), for the words "any other offence", the words,
brackets and letter "an offence specified in clause
(b)" shall be substituted; and
(d) in clause (iv), the words, brackets and letters "or clause (g) or
clause (j)" shall be omitted.
24. In the principal Act, in section 138,—
(a) in sub-section (1), in the first proviso,—
(i) for clause (a), the following clause shall be substituted,
Amendment in section 138 of Punjab Act 5 of 2017.
PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023 4791
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namely:—
"(a) a person who has been allowed to compound
once in respect of any of the offences specified in
clauses (a) to (f), (h), (i) and (l) of sub-section (1) of
section 132;";
(ii) clause (b) shall be omitted;
(iii) for clause (c), the following clause shall be substituted,
namely:—
"(c) a person who has been accused of committing
an offence under clause (b) of sub-section (1) of
section 132;"; and
(iv) clause (e) shall be omitted; and
(b) in sub-section (2), for the words "ten thousand rupees or fifty
per cent of the tax involved, whichever is higher, and the
maximum amount not being less than thirty thousand rupees
or one hundred and fifty per cent the tax, whichever is higher",
the words "twenty-five per cent of the tax involved and the
maximum amount not being more than one hundred per cent
of the tax involved" shall be substituted.
25. In the principal Act, after section 158, the following section shall be
inserted, namely:—
"158A. (1) Notwithstanding anything contained in sections 133, 152
and 158, the following details furnished by a registered
Insertion of new section 158A in Punjab Act 5 of 2017
person may, subject to the provisions of sub-section
(2), and on the recommendations of the Council, be
Consent based sharing of information furnished by taxable person. shared by the common portal with such other systems
as may be notified by the Government, in such manner
and subject to such conditions as may be prescribed,
namely:—
(a) particulars furnished in the application for registration
under section 25 or in the return filed under section
39 or under section 44;
(b) the particulars uploaded on the common portal for
preparation of invoice, the details of outward supplies
furnished under section 37 and the particulars uploaded 4792 PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023
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on the common portal for generation of documents
under section 68;
(c) such other details as may be prescribed.
(2) For the purposes of sharing details under sub-section (1), the
consent shall be obtained, of,-
(a) the supplier, in respect of details furnished under
clauses (a), (b) and (c) of sub-section (1); and
(b) the recipient, in respect of details furnished under
clause (b) of sub-section (1), and under clause (c) of
sub-section (1) only where such details include
identity information of the recipient, in such form and
manner as may be prescribed.
(3) Notwithstanding anything contained in any law for the time
being in force, no action shall lie against the Government or
the common portal with respect to any liability arising
consequent to information shared under this section and there
shall be no impact on the liability to pay tax on the relevant
supply or as per the relevant return.".
26. In the principal Act, in Schedule III, in paragraph 6, for the words
"lottery, betting and gambling", the words "specified actionable claims" shall be
substituted.
Amendment in Schedule III to Punjab Act 5 of 2017.
27. (1) In the principal Act, in Schedule III, paragraphs 7 and 8 and
the Explanation 2 thereof (as inserted vide Punjab Act No. 1 of 2019) shall be
deemed to have been inserted therein with effect from the 1st day of July,
2017.
(2) No refund shall be made of all the tax which has been collected,
but which would not have been so collected, had sub-section (1) been in force
Retrospective exemption to certain activities and transactions in Schedule III to Punjab Act 5 of 2017. at all material times.
28. The amendments made under this Act shall be without prejudice to
Transitory provision.
provisions of any other law for the time being in force, providing for prohibiting,
restricting or regulating betting, casino, gambling, horse racing, lottery or online
gaming.
PUNJAB GOVT. GAZ. (EXTRA), NOVEMBER 21, 2023 4793
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STATEMENT OF OBJECTS AND REASONS
The Punjab Goods and Services Tax Act, 2017 (the Act) was enacted
with a view to make a provision for levy and collection of tax on intra-State
supply of goods or services or both by the State Government. With the
objective of enhancing compliance under the GST regime, the provisions
relating to taxation of specified actionable claim, compulsory registration of
every person supplying online money gaming from a place outside India to a
person in India are being inserted. Further, the provision relating to constitution
of State Benches of the GST Appellate Tribunal is being incorporated.
Taxpayers registered under composition scheme are being enabled to supply
goods through electronic commerce operators. Further, certain offences are
proposed to be de-criminalized. In order to implement the said changes, it is
proposed to amend the Punjab Goods and Services Tax Act, 2017.
HARPAL SINGH CHEEMA
Excise and Taxation Minister, Punjab
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FINANCIAL MEMORANDUM
The Bill proposes to amend Punjab Goods and Services
Tax Act, 2017 (Punjab Act 5 of 2017), with a view to maintain uniformity
with the provisions of the Central Goods and Services Tax Act, 2017, as
amended by the Finance Act, 2023 and the Central Goods and Services Tax
(Amendment) Act, 2023. There are provisions related to constitution of the
State Benches of the GST Appellate Tribunal in the said Bill which may
involve recurring or non-recurring expenditure from the Consolidated Fund
of the State on its enactment as an Act.
____________
The Governor has, in pursuance of clause (1) and (3) of Article 207 of
the Constitution of India, recommended to the Punjab Legislative
Assembly, the introduction and consideration of the Bill.
____________
CHANDIGARH : RAM LOK KHATANA , THE 21ST NOVEMBER, 2023 SECRETARY.