The Government of Punjab on August 01, 2022, issues the Punjab Goods and Services Tax (Fifth Amendment) Rules, 2022 to further amend the Punjab Goods and Services Tax Rules, 2017 on the recommendation of the council.
The following amendments have been made, namely:
• In rule 46, for the first proviso, the following proviso has been substituted, namely: -
"Provided that the Commissioner may, on the recommendations of the Council, by notification, specify:
o the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or
o a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and
o the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services;".
• In rule 67A, the following rule has been substituted, namely:
"67A. Manner of furnishing of return or details of outward supplies by short messaging service facility. Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 m FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP 08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility.
Explanation - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62. for a tax period that has nil or no entry in all the Tables u FORM GSTR-3B FORM GSTR-1 FORM GST CMP-08, as the case may be."
• In rule 80, in sub-rule (3), for the proviso, the following proviso has been substituted, namely:-
"Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.".
• In rule 138E, after the third proviso, with effect from the 20th day of March, 2020, the following proviso has been inserted, namely: -
"Provided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.".
• In rule 142, in sub-rule (1A). –
o for the words "proper officer shall", the words "proper officer may" shall be substituted:
o for the words "shall communicate", the word "communicate" shall be substituted.
• In FORM GSTR-1, against serial number 12, in the Table, in column 6 in the heading, for the words "Total value", the words "Rate of Tax" has been substituted.
• For FORM GSTR-2A, the following form shall be substituted, namely:-
Disclaimer – Kindly find all the mentioned form in the provided Link/Documents
[Notification No. G.S.R. 57/P.A.5/2017/S.164/Amd.(49)/2022]
