PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, WEDNESDAY, DECEMBER 20, 2023
(AGRAHAYANA 29, 1945 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
1. Notification No. S.O. 84/P.A.5/2017/ S.128/2023, dated the 15th December, 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.
.. 1383
2. Notification No. S.O. 85/P.A.5/2017/ S.148/2023, dated the 15th December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 67/P.A.5/2017/S.148/2018, dated the 23rd August, 2023.
.. 1385
( cxiii ) cxiv
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
.. 1387
3. Notification No. S.O. 86/P.A.5/2017/S.148/ 2023, dated the 15th December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 68/P.A.5/2017/S.148/ 2018, dated the 23rd August, 2023.
.. 1389
4. Notification No. S.O. 87/P.A.5/2017/S.128/ 2023, dated the 15th December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 69/P.A.5/2017/S.148/ 2018, dated the 23rd August, 2023.
.. 1391
5. Notification No. S.O. 88/P.A.5/2017/S.128/ 2023, dated the 15th December, 2023, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 70/P.A.5/2017/S.128/ 2018, dated the 23rd August, 2023.
6. Notification No. S.O. 89/P.A.5/2017/S.148/ 2023, dated the 15th December, 2023, notifying the special procedure to be followed by a registered person or an officer referred to in sub-section (2) of Section 107 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) who intends to file an appeal. .. 1393-1397
.. 1399-1405
7. Notification No. S.O. 90/P.A.5/2017/S.148/ 2023, dated the 15th December, 2023, notifying the the special procedure to be followed by a registered person engaged in manufacturing of the goods.
.. 1407
8. Notification No. S.O. 91/P.A.5/2017/S.44/ 2023, dated the 15th December, 2023, exempting the registered person whose aggregate aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.
Part - IV Correction Slips, Republications and
Replacements
Nil
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PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 15th December, 2023
No. S.O. 84/P.A.5/2017/S.28/2023.-In exercise of the powers
conferred by section 128 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the
Governor of Punjab, on being satisfied that it is necessary in the public
interest so to do, on 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 of
February, 2018, published in the Punjab Government Gazette (Extraordinary),
Part III, dated the 16th of February, 2018,namely:-
AMENDMENT
In the said notification, in the seventh proviso, for the words, letter and
figure "30th day of June, 2023", the words, letter and figure "31st day of
August, 2023" shall be substituted.
2. This notification shall be deemed to have come into force on and with
effect from the 30th day of June, 2023.
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.
2997/12-2023/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023 1385
(AGHN 29, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 15th December, 2023
No. S.O. 85/P.A.5/2017/S.148/2023.- In exercise of the powers
conferred by section 148 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the
Governor of Punjab, on being satisfied that it is necessary in the public
interest so to do, on 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. 67/P.A.5/2017/S.148/2023 dated the 23rd of
August, 2023, published in the Punjab Government Gazette (Extraordinary),
Part III, dated the 23rd of August, 2023 , namely:-
AMENDMENT
In the said notification, for the words, letter and figure "30th day of June,
2023" the words, letter and figure "31st day of August, 2023" shall be
substituted.
2. This notification shall be deemed to have come into force on and
with effect from the 30th day of June, 2023.
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.
2997/12-2023/Pb. Govt. Press, S.A.S. Nagar
1387
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 15th December, 2023
No. S.O. 86/P.A.5/2017/S.148/2023.-In exercise of the powers
conferred by section 148 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the
Governor of Punjab, on being satisfied that it is necessary in the public
interest so to do, on 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. 68/P.A.5/2017/S.148/2023, dated the 23rd of
August, 2023, published in the Punjab Government Gazette (Extraordinary),
Part III, dated the 25th of August, 2023, namely:-
AMENDMENT
In the said notification, for the words, letter and figure "30th day of
June, 2023" the words, letter and figure "31st day of August, 2023" shall be
substituted.
2. This notification shall be deemed to have come into force on and
with effect from the 30th day of June, 2023.
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.
2997/12-2023/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023 1389
(AGHN 29, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 15th December, 2023
No. S.O. 87/P.A.5/2017/S.128/2023.-In exercise of the powers
conferred by section 128 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the
Governor of Punjab, on being satisfied that it is necessary in the public
interest so to do, on 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. 69/P.A.5/2017/S.128/2023, dated the 23rd of
August, 2023 published in the Punjab Government Gazette (Extraordinary),
Part III, dated the 25th of August, 2023 namely:-
AMENDMENT
In the said notification, in the proviso, for the words, letter and figure
"30th day of June, 2023" the words, letter and figure "31st day of August,
2023" shall be substituted.
2. This notification shall be deemed to have come into force on and
with effect from the 30th day of June, 2023.
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.
2997/12-2023/Pb. Govt. Press, S.A.S. Nagar
1391
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 15th December, 2023
No. S.O. 88/P.A.5/2017/S.128/2023.-In exercise of the powers
conferred by section 128 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the
Governor of Punjab, on being satisfied that it is necessary in the public
interest so to do, on 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.70/P.A.5/2017/S.128/2023, dated the 23rd of
August, 2023 published in the Punjab Government Gazette (Extraordinary),
Part III, dated the 25th of August, 2023, namely:-
AMENDMENT
In the said notification, for the words, letter and figure "30th day of
June, 2023" the words, letter and figure "31st day of August, 2023" shall be
substituted.
2. This notification shall be deemed to have come into force on and
with effect from the 30th day of June, 2023.
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.
2997/12-2023/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023 1393
(AGHN 29, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 15th December, 2023
No. S.O. 89/P.A.5/2017/S.148/2023.- In exercise of the powers
conferred by section 148 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No. 5 of 2017),and all other powers enabling him in this behalf, the
Governor of Punjab, on being satisfied that it is necessary in the public
interest so to do, on recommendations of the Council, is pleased to notify the
following special procedure to be followed by a registered person or an officer
referred to in sub-section (2) of Section 107 of the said Act who intends to file
an appeal against the order passed by the proper officer under section 73 or 74
of the said Act in accordance with Circular No. 02/2023(Circular No.182/14/
2022-GST) GST-1/2023/4, dated 27th January, 2023, pursuant to the directions
of the Hon'ble Supreme Court in the case of Union of India v/s Filco Trade
Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.
2. An appeal against the order shall be made in duplicate in the Form
appended to this notification at ANNEXURE-1 and shall be presented manually
before the Appellate Authority within the time specified in sub-section (1) of
section 107 or sub-section (2) of section 107 of the said Act, as the case may
be, and such time shall be computed from the date of issuance of this notification
or the date of the said order, whichever is later:
Provided that any appeal against the order filed in accordance with
the provisions of section 107 of the said Act with the Appellate Authority
before the issuance of this notification, shall be deemed to have been filed in
accordance with this notification.
3. The appellant shall not be required to deposit any amount as referred
to in sub-section (6) of section 107 of the said Act as a pre-condition for filing
an appeal against the said order.
4. An appeal filed under this notification shall be accompanied by relevant
documents including a self-certified copy of the order and such appeal and
relevant documents shall be signed by the person specified in sub-rule (2) of
rule 26 of Punjab Goods and Services Tax Rules, 2017.
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PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
5. Upon receipt of the appeal which fulfills all the requirements as
provided in this notification, an acknowledgement, indicating the appeal number,
shall be issued manually in FORM GST APL-02 by the Appellate Authority or
an officer authorised by him in this behalf and the appeal shall be treated as
filed only when the aforesaid acknowledgement is issued.
6. The Appellate Authority shall, along with its order, issue a summary of
the order in the Form appended to this notification as ANNEXURE-2.
7. This notification shall be deemed to have come into force on and
with effect from the 31st day of July, 2023.
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023 1395
(AGHN 29, 1945 SAKA)
ANNEXURE-1
Appeal to Appellate Authority
(Filed against an order passed in accordance with 182/14/2022-GST,
dated 10th of November, 2022 pursuant to the directions issued by the
Hon'ble Supreme Court in the Union of India v/s Filco Trade Centre Pvt.
Ltd., SLP(C) No.32709-32710/2018)
1. GSTIN–
2. Legal name of the appellant –
3. Trade name, if any –
4. Address –
5. Order No. - Order dated –
6. Designation of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorized representative –
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Amount of transitional credit claimed before the issuance of circular
no. 182/14/2022-GST, dated 10th of November, 2022 (Act-wise)–
(iii) Details of any order u/s 73/74 passed in respect of the claim referred
to in sub-item (ii) above:
(a) Order No. - Order dated-
(b) Amount allowed as per said order (Act-wise)- Rs.
(c) Interest and penalty levied as per said order (Act-wise)- Rs.
(d) Whether any appeal preferred against said order- Yes/No
(e) If appeal filed then Appeal No.- Appeal Date-
(f) Status of said Appeal- Disposed/Pending
(g) If appeal disposed off then amount of credit allowed as per
said Appeal (Act-wise)- Rs.
(iv) Amount of transitional credit claimed after the issuance of Circular
No. 182/14/2022-GST, dated 10th of November, 2022 (Act-wise)–
(v) Amount of credit allowed in pursuance of claim referred to in sub-
item (iii) above (Act-wise)- Rs.
(vi) Amount under dispute (Act-wise)- Rs.
1396
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
10. Whether the appellant wishes to be heard in person – Yes / No
11. Statement of facts:
12. Grounds of appeal:
13. Prayer:
Verification
I, < _________________________ >, hereby solemnly affirm and declare
that the information given hereinabove is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of the Applicant
Note:
1. If the space provided for answering any item is found to be insufficient,
separate sheets may be used.
2. The letters "N.A." may be recorded against any item that is not required
for this Appeal.
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
1397
(AGHN 29, 1945 SAKA)
ANNEXURE-2
SUMMARY OF TRANSITIONAL CREDIT AVAILABLE AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY WITH REFERENCE TO AN ORDER PASSED IN ACCORDANCE WITH CIRCULAR NO. 182/14/2022-GST, dated 10th of November, 2022 A. GSTIN -
B. Name of the Appellant/ person-
Address of the Appellant/person -
C. Order appealed against- Ref. (if any) Dated-
D. Appeal No.
Dated-
E. Personal Hearing-
F. Order in Brief-
G. Status of Order- Confirmed/Modified/Rejected
H. Amount of Credit/ Demand after Appeal-
Particulars
Central Tax State/UT Tax a) Amount of transitional credit found to be admissible pursuant to
order of the Proper Officer
b) Amount determined by Appellate Authority
Place:
Date:
Signature:
Name of the Appellate Authority:
Designation:
Jurisdiction:
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.
1399
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023 1400
(AGHN 29, 1945 SAKA)
y
1401
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023 1402
(AGHN 29, 1945 SAKA)
1403
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023 1404
(AGHN 29, 1945 SAKA)
1405
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023
(AGHN 29, 1945 SAKA)
VIKAS PRATAP,
Financial Commissioner (Taxation)
to Government of Punjab,
Department of Excise and Taxation.
2997/12-2023/Pb. Govt. Press, S.A.S. Nagar
PUNJAB GOVT. GAZ. (EXTRA), DECEMBER 20, 2023 1407
(AGHN 29, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 15th December, 2023
No. S.O. 91/P.A.5/2017/S.44/2023.- In exercise of the powers
conferred by the first proviso to section 44 of the Punjab Goods and Services
Tax Act, 2017 (Punjab Act No.5 of 2017), the Commissioner, on the
recommendations of the Council, hereby exempts the registered person whose
aggregate turnover in the financial year 2022-23 is up to two crore rupees,
from filing annual return for the said financial year.
2. This notification shall be deemed to have come into force on and with
effect from the 31st day of July, 2023.
ARSHDEEP SINGH THIND,
Commissioner of State Tax, Punjab.