PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024
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EXTRAORDINARY
Published by Authority
CHANDIGARH, FRIDAY, FEBRUARY 16, 2024
(MAGHA 27, 1945 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
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1. Notification No. No. G.S.R. 4/P.A.5/2017/ S.164/Amd.( 67)/2024, dated the 14th February, 2024, containing amendment in the Punjab Goods and Services Tax Rules, 2017.
.. 37-54
2. Notification No. G.S.R. 5/P.A.5/2017/S.164/ Amd.(68)/2024, dated the 14th February, 2024, containing amendment in the Punjab Goods and Services Tax Rules, 2017.
.. 55-59
3. Notification No. G.S.R. 6/P.A.5/2017/S.164/ Amd.(69 )/2024, dated the 14th February, 2024, containing amendment in the Punjab Goods and Services Tax Rules, 2017.
4. Notification No. S.O. 9/P.A.5/2017/S.15/ 2024, dated the 14th February,2024, notifying supplies under sub-section (5) of section 15 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017).
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5. Notification No. S.O. 10/P.A.5/2017/S.148/ 2024, dated the 14th February, 2024, containing amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.93/P.A.5/ 2017/S.148/2017, dated the 28th November, 2017.
.. 65-66
6. Notification No. S.O. 11/P.A.5/2017/S.148/ 2024, dated the 14th February, 2024, notifying taxable persons who could not file an appeal and whose appeal was rejected.
7. Notification No. S.O. 12/P.A.5/2017/ S.158A/2024, dated the 14th February,2024, notifying the "Account Aggregator" as the systems with which information may be shared by the common portal based on consent under section 158A of the Punjab Goods and Services Act, 2017(Punjab Act 5 of 2017).
.. 67
8. Notification No. S.O. 13/P.A.5/2017/S.23/ 2024, dated the 14th February,2024, specifying the persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52 of the Punjab Goods and Services Act, 2017(Punjab Act 5 of 2017).
.. 69-70
9. Notification No. S.O. 14/P.A.5/2017/S.148/ 2024, dated the 14th February,2024, notifying the electronic commerce operator who is required to collect tax at source under section 52 of the Punjab Goods and Services Act, 2017(Punjab Act 5 of 2017).
.. 71
.. 73-74
10. Notification No. S.O. 15/P.A.5/2017/S.148/ 2024, dated the 14th February,2024, notifying the electronic commerce operator who is required to collect tax at source under section 52 of the Punjab Goods and Services Act, 2017(Punjab Act 5 of 2017).
Part - IV Correction Slips, Republications and
Replacements
Nil
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PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 14th February, 2024
No. S.O. 9/P.A.5/2017/S.15/2024.—In exercise of the powers
conferred under sub-section (5) of section 15 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 supplies under the said sub-section, namely:—
(i) supply of online money gaming;
(ii) supply of online gaming, other than online money gaming; and
(iii) supply of actionable claims in casinos.
2. This notification shall be deemed to have come into force on and with
effect from the 1st day of October, 2023.
VIKAS PRATAP,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
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PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024 63
(MAGHA 27, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 14th February, 2024
No. S.O. 10/P.A.5/2017/S. 148/2024 .- 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 amend the
Government of Punjab, Department of Excise and Taxation, Notification No.
S.O.93/P.A.5/2017/S.148/2017, dated the 28th November,2017 published in
the Punjab Government Gazette (Extraordinary), Part III, dated the 28th
November,2017, namely:-
AMENDMENT
In the said notification, with effect from the 1st October, 2023, after the words
and figures "composition levy under section 10 of the said Act", the words and
figures ", other than the registered person making supply of specified actionable
claims as defined in clause (102A) of section 2 of the said Act," shall be
inserted.
VIKAS PRATAP,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
3040/2-2024/Pb. Govt. Press, S.A.S. Nagar
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(MAGHA 27, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 14th February, 2024
No.S.O. 11/P.A.5/2017/S. 148/2024 .— In exercise of the powers
conferred by section 148 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act 5 of 2017) (hereinafter referred to as the said Act), 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 taxable persons who could not file an appeal
against the order passed by the proper officer on or before the 31st day of
March, 2023 under section 73 or 74 of the said Act within the time period
specified in sub-section (1) of section 107 read with sub-section (4) of section
107 of the said Act, and the taxable persons whose appeal against the said
order was rejected solely on the grounds that the said appeal was not filed
within the time period specified in section 107, as the class of persons
(hereinafter referred to as the said person) who shall follow the following
special procedure for filing appeals in such cases:
2. The said person shall file an appeal against the said order in FORM
GST APL-01 in accordance with sub- section (1) of section 107 of the
said Act, on or before 31st day of January 2024:
Provided that an appeal against the said order filed in accordance with
the provisions of section 107 of the said Act, and pending before the Appellate
Authority before the issuance of this notification, shall be deemed to have
been filed in accordance with this notification, if it fulfills the condition specified
at para 3 below.
3. No appeal shall be filed under this notification, unless the appellant has
paid-
(a) in full, such part of the amount of tax, interest, fine, fee and
penalty arising from the impugned order, as is admitted by him; and
(b) a sum equal to twelve and a half per cent. of the remaining
amount of tax in dispute arising from the said order, subject to a maximum
of twenty-five crore rupees, in relation to which the appeal has been 66 PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024
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filed, out of which at least twenty percent should have been paid by
debiting from the Electronic Cash Ledger.
4. No refund shall be granted on account of this notification till the disposal
of the appeal, in respect of any amount paid by the appellant, either on
their own or on the directions of any authority (or) court, in excess of the
amount specified in para 3 of this notification before the issuance of this
notification, for filing an appeal under sub- section (1) of section 107 of
the said Act.
5. No appeal under this notification shall be admissible in respect of a demand
not involving tax.
6. The provisions of Chapter XIII of the Punjab Goods and Service Tax
Rules, 2017, shall mutatis mutandis, apply to an appeal filed under this
notification.
VIKAS PRATAP,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
3040/2-2024/Pb. Govt. Press, S.A.S. Nagar
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PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024
(MAGHA 27, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 14th February, 2024
No.S.O. 12/P.A.5/2027/S. 158A/2024.— In exercise of the powers
conferred by section 158A 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 being satisfied that it is necessary in the public
interest so to do, on recommendations of the Council, is pleased to notify
"Account Aggregator" as the systems with which information may be shared
by the common portal based on consent under section 158A of the said Act.
Explanation: For the purpose of this notification, "Account Aggregator" means
a non-financial banking company which undertakes the business of an Account
Aggregator in accordance with the policy directions issued by the Reserve
Bank of India under section 45JA of the Reserve Bank of India Act, 1934
(Central Act 2 of 1934) and defined as such in the Non-Banking Financial
Company - Account Aggregator (Reserve Bank) Directions, 2016.
2. This notification shall be deemed to come into force on and with effect from
the 1st day of October, 2023.
VIKAS PRATAP,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
3040/2-2024/Pb. Govt. Press, S.A.S. Nagar
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(MAGHA 27, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 14th February, 2024
No. S.O. 13/P.A.5/2017/S. 23/2024.— In exercise of the powers
conferred by sub-section (2) of section 23 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 being satisfied that it is necessary in the
public interest so to do, on recommendations of the Council, is pleased to
specify the persons making supplies of goods through an electronic commerce
operator who is required to collect tax at source under section 52 of the said
Act and having an aggregate turnover in the preceding financial year and in
the current financial year not exceeding the amount of aggregate turnover
above which a supplier is liable to be registered in the State in accordance with
the provisions of sub-section (1) of section 22 of the said Act, as the category
of persons exempted from obtaining registration under the said Act, subject to
the following conditions, namely: —
(i) such persons shall not make any inter-State supply of goods;
(ii) such persons shall not make supply of goods through electronic commerce
operator in more than one State or Union territory;
(iii) such persons shall be required to have a Permanent Account Number
issued under the Income Tax Act, 1961 (Central Act 43 of 1961);
(iv) such persons shall, before making any supply of goods through electronic
commerce operator, declare on the common portal their Permanent Account
Number issued under the Income Tax Act, 1961 (Central Act 43 of 1961),
address of their place of business and the State or Union Territory in which
such persons seek to make such supply, which shall be subjected to validation
on the common portal;
(v) such persons have been granted an enrolment number on the common
portal on successful validation of the Permanent Account Number declared as
per clause (iv);
(vi) such persons shall not be granted more than one enrolment number in a
State or Union territory;
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(vii) no supply of goods shall be made by such persons through electronic
commerce operator unless such persons have been granted an enrolment
number on the common portal; and
(viii) where such persons are subsequently granted registration under section
25 of the said Act, the enrolment number shall cease to be valid from the
effective date of registration.
2. This notification shall be deemed to have come into force on and with effect
from the 1st day of October, 2023.
VIKAS PRATAP,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
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PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024 71
(MAGHA 27, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 14th February, 2024
No. S.O. 14/P.A.5/2017/S.148/2024.- In exercise of the powers
conferred by section 148 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act 5 of 2017), and all other powers enabling him in this behalf, the
Governor of Punjab, on being satisfied that it is necessary in the public
interest so to do, on recommendations of the Council, is pleased to notify the
electronic commerce operator who is required to collect tax at source under
section 52 as the class of persons who shall follow the following special
procedure in respect of supply of goods made through it by the persons paying
tax under section 10 of the said Act (hereinafter referred to as the said person),
namely: —
(i) the electronic commerce operator shall not allow any inter-State supply
of goods through it by the said person;
(ii) the electronic commerce operator shall collect tax at source under sub-
section (1) of section 52 of the said Act in respect of supply of goods made
through it by the said person and pay to the Government as per provisions of
sub- section (3) of section 52 of the said Act; and
(iii) the electronic commerce operator shall furnish the details of supplies of
goods made through it by the said person in the statement in FORM GSTR-8
electronically on the common portal.
2. This notification shall be deemed to have come into force on and with
effect from the 1st day of October, 2023.
VIKAS PRATAP,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.
3040/2-2024/Pb. Govt. Press, S.A.S. Nagar
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PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024
(MAGHA 27, 1945 SAKA)
PART III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 14th February, 2024
No. S.O. 15/P.A.5/2017/S.148/2024.- 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 electronic commerce operator who is required to collect tax at
source under section 52 as the class of persons who shall follow the following
special procedure in respect of supply of goods made through it by the persons
exempted from obtaining registration (hereinafter referred to as the said
person) in accordance with the notification issued under sub-section (2) of
section 23 vide notification number ………………………………………
namely: —
(i) the electronic commerce operator shall allow the supply of goods through
it by the said person only if enrolment number has been allotted on the common
portal to the said person;
(ii) the electronic commerce operator shall not allow any inter-State supply
of goods through it by the said person;
(iii) the electronic commerce operator shall not collect tax at source under
sub-section (1) of section 52 in respect of supply of goods made through it by
the said person; and
(iv) the electronic commerce operator shall furnish the details of supplies of
goods made through it by the said person in the statement in FORM GSTR-
8 electronically on the common portal.
2. Where multiple electronic commerce operators are involved in a single
supply of goods through electronic commerce operator platform, "the electronic
commerce operator" shall mean the electronic commerce operator who finally
releases the payment to the said person for the said supply made by the said
person through him.
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3. This notification shall be deemed to have come into force on and with
effect from the 1st day of October, 2023.
VIKAS PRATAP,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.