PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025 1892
(PAUSA 6, 1947 SAKA)
EXTRAORDINARY
Published by Authority
CHANDIGARH, SATURDAY, DECEMBER 27, 2025
(PAUSA 6, 1947 SAKA)
LEGISLATIVE SUPPLEMENT
Contents Pages
Part - I Acts
Nil
Part - II Ordinances
Nil
Part - III Delegated Legislation
Notification No.G.S.R.203/P.A.5/2017/ S.164/Amd.(76)/2025 dated 23.12.2025 containing amendment in the Punjab Goods and Services Tax Rules, 2017.
.. 1893-1902
Part - IV Correction Slips, Republications and
Replacements
Nil
( cci ) 1893
PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025
(PAUSA 6, 1947 SAKA)
PART-III
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 23rd December, 2025
No.G.S.R.203/P.A.5/2017/S.164/Amd.(76)/2025.- In exercise of
the powers conferred by section 164 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 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. (1) These rules may be called the Punjab Goods and Services Tax
(Fourth Amendment) Rules, 2025.
(2) These rules shall come into force with effect from 1st day of
November, 2025.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred
to as the said rules), after rule 9, the following rule shall be inserted, namely: -
"9A. Grant of registration electronically. - Notwithstanding
anything contained in rule 9, any person who has applied for registration
under rule 8 or rule 12 or rule 17, shall, upon identification on the
common portal based on data analysis and risk parameters, be granted
registration electronically by the common portal, within three working
days from the date of submission of application.".
3. In the said rules, in rule 10, in sub-rule (1),after the words and figure
"under rule 9,", the words, letters and figures "rule 9A and rule 14A," shall be
inserted.
4. In the said rules, after rule 14, the following rule shall be inserted,
namely: -
"14A. Option for taxpayers having monthly output tax liability
below threshold limit. –(1)Any person who has made application
for registration under rule 8 and who determines that his total output
tax liability on supply of goods or services or both made to registered
persons on account of central tax and State tax and integrated tax and PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025 1894
(PAUSA 6, 1947 SAKA)
compensation cess, does not exceed two lakh and fifty thousand rupees
per month, shall have an option to get registration electronically, in
accordance with the provisions of this rule.
(2) Any person, other than a person notified under sub-section
(6D) of section 25, who has not opted for authentication of Aadhaar
number, shall not be eligible for grant of registration in terms of this
rule.
(3) Notwithstanding anything contained in rule 11, a person
registered under this rule in a State shall not be eligible to obtain another
registration in the same State under this rule against the same Permanent
Account Number.
(4) Upon successful authentication of Aadhar number, the
applicant referred to in sub-rule (1) shall be granted registration
electronically by the common portal, within three working days
from the date of submission of application.
(5) The registered person who intends to withdraw from the option
availed under sub-rule (1), shall file an application, in FORM
GST REG-32, duly signed or verified through electronic
verification code on the common portal, either directly or
through a Facilitation Centre notified by the Commissioner:
Provided that the registered person shall not be allowed
to file such application unless he has furnished, -
(a) returns for a period of minimum three months, where such
application is filed before 1st April, 2026;
(b) returns for a period of minimum one tax period, where such
application is filed on or after 1st April, 2026; and
(c) all the returns due for the period from the effective date of
registration till the date of application for withdrawal:
Provided further that the registered person shall be
allowed to file such application where no proceedings under
section 29 have been initiated against such registered person.
(6) Where there is any change in particulars furnished in FORM
GST REG-01by the person who has been granted registration
under this rule, the said registered person shall get the
particulars amended under rule 19 before filing an application 1895
PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025
(PAUSA 6, 1947 SAKA)
for withdrawal under sub-rule (5).
(7) Based on data analysis and risk parameters on the common
portal, the provisions of sub-rule (4A) of rule 8 relating to
authentication of Aadhaar number or biometric-based Aadhaar
authentication, taking photograph of the applicant along with
verification of original copy of documents uploaded along with
registration application in FORM GST REG-01, shall, so far
as may be, apply to application for withdrawal filed under
sub-rule (5).
(8) The provisions of sub-rules (5) and (6) of rule 8 relating to
issuance of acknowledgment, shall, mutatis mutandis, apply
to the application filed under sub-rule (5).
(9) The application filed for withdrawal under sub-rule (5), shall
be verified in accordance with the provisions of rule 9.
(10) Upon verification under sub-rule (9), the proper officer shall
issue an order in FORM GST REG-33 allowing the application
for withdrawal from the option availed under sub-rule (1) or
order for rejection of application in FORM GST REG-05,
within a period specified under rule 9, as the case may be,
which shall be made available to the registered person on the
common portal.
(11) The registered person who has received an order issued under
sub-rule (10) allowing withdrawal shall be able to furnish the
details of output tax liability on supply of goods or services or
both made to registered persons, exceeding the output tax
liability as referred to in sub-rule (1), from the first day of
succeeding month in which the said order has been issued.
(12) A registered person to whom an order under sub-rule (10)
has been issued, shall not amend the details furnished in respect
of output tax liability so as to exceed the limit of the output tax
liability specified in sub-rule (1) for the period prior to the first
day of succeeding month in which the said order has been
issued.
(13) Where proceedings for cancellation of registration have been
initiated by the proper officer after the filing of withdrawal
application and the said proceedings are pending, the withdrawal PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025 1896
(PAUSA 6, 1947 SAKA)
application under sub-rule (5) shall be rejected by the proper
officer and the provisions in relation to approval of application
on deemed basis under sub-rule (5) of rule 9, shall not be
applicable in such case.".
5. In the said rules, in FORM GST REG-01,—
(a) for the brackets, words and figures "[See rule 8(1)]", the brackets,
words, figures and letter "[See rules 8(1) and 14A]" shall be
substituted;
(b) in Part-B, in the table, after serial number 4 and the entries relating
thereto, the following serial numbers shall be inserted, namely: -
(c) under the heading 'Instructions for submission of Application for
Registration', after serial number 8, the following serial number shall
be inserted, namely: -
"8A. Any person opting for registration under rule 14A shall undergo
OTP based authentication of Aadhaar number.".
6. In the said rules, in FORM GST REG-02, after the word, letters and
figures "FORM GST REG-02", for the brackets, words and figures "[See rule
8(5)]", the brackets, words, figures and letter "[See rules 8(5) and 14A]"
shall be substituted.
1897
PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025
(PAUSA 6, 1947 SAKA)
7. In the said rules, for FORM GST REG-03, the following Form shall be
substituted, namely: —
PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025 1898
(PAUSA 6, 1947 SAKA)
1899
PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025
(PAUSA 6, 1947 SAKA)
PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025 1900
(PAUSA 6, 1947 SAKA)
1901
PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025
(PAUSA 6, 1947 SAKA)
PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025 1902
(PAUSA 6, 1947 SAKA)
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3594/12-2025/Pb. Govt. Press, S.A.S. Nagar