PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025

(PAUSA 6, 1947 SAKA)

1892

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.

Part - IV

Correction Slips, Republications and

Replacements

Nil

( cci )

.. 1893-1902

PUNJAB GOVT. GAZ.(EXTRA), DECEMBER 27, 2025

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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) 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.

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.”.

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.

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

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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

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

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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

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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.”.

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: -

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.”.

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.