PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024

(MAGHA 27, 1945 SAKA)

EXTRAORDINARY

Published by Authority

CHANDIGARH, FRIDAY, FEBRUARY 16, 2024

(MAGHA 27, 1945 SAKA)

( xiii )

LEGISLATIVE SUPPLEMENT

Contents

Pages

Part - I

Acts

Nil

Part - II

Ordinances

Nil

Part - III

Delegated Legislation

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.

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.

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.

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).

.. 29-35

.. 37-54

.. 55-59

.. 61

PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024

(MAGHA 27, 1945 SAKA)

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.

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.

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).

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).

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).

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

.. 63

.. 65-66

.. 67

.. 69-70

.. 71

.. 73-74

xiv

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. 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.

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

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. 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

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. 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:

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.

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

PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024

(MAGHA 27, 1945 SAKA)

filed, out of which at least twenty percent should have been paid by

debiting from the Electronic Cash Ledger.

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.

No appeal under this notification shall be admissible in respect of a demand

not involving tax.

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

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

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. 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;

PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024

(MAGHA 27, 1945 SAKA)

(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.

3040/2-2024/Pb. Govt. Press, S.A.S. Nagar

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. 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.

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

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.

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.

PUNJAB GOVT. GAZ. (EXTRA), FEBRUARY 16, 2024

(MAGHA 27, 1945 SAKA)

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