Punjab Goods and Services Tax (Second and Third Amendment) Rules, 2022

Aug 11, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Department of Excise and Taxation, Punjab on August 01, 2022 has issued the Punjab Goods and Services Tax (Second and Third Amendment) Rules, 2022 to further amend the Punjab Goods and Services Tax Rules, 2017. This has come into force on May 27, 2020.

The following amendments have been made: 

• Rule 26 (1), a new proviso, which specifies the furnishing of return, has been inserted, namely:

“Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the April 27, 2021 to the May 31, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).”

This has come into force on May 27, 2020.

• Rule 67 A which state “Manner of furnishing of return or details of outward supplies by short messaging service facility” has been amended namely: -

“Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in Form GSTR-3B or a Nil details of outward supplies under section 37 in Form GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility.”

This has come into force on July 1, 2020.

 

[Notification No. G.S.R. 53/P.A.5/2017/S.164/Amd.(45)/2022]


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