The Punjab Government on August 01, 2022, make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017 to The Punjab Goods and Services Tax (Amendment) Rules, 2022.
The following amendments have been made-
•In sub-rule (1A), with effect from 31" December 2019, for the figures, letters, and word "31" December 2019", the figures, letters, and word "31" March 2020 shall be substituted, and (b) m sub-rule (4), in clause (b), in sub-clause (1), in the proviso, for the figures, letters and word “31 January 2020", the figures, letters and words “30 April 2020" shall be substituted.
•In the said rules, in FORM REG 01, in Part-B for serial numbers 12 and 13 and the entries relating thereto shall be substituted.
•In the said rules, for FORM INV-01, the form shall be substituted.
All the details and forms are attached to the document.
These rules shall be deemed to have come into force with effect from January 01, 2020., save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
[Notification No. G.S.R. 52/P.A.5/2017/S.164/AMD.(44)/2022]
