The Department of Excise and Taxation, Punjab on May 12, 2023, issued the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2023 to further amend the Punjab Goods and Services Tax Rules, 2017.
The following has been amended –
• In FORM GSTR-9, under the heading Instructions, in paragraph 7, -
A. For the figures, letters, and words “between April 2022 to September 2022”, the figures, letters, and words “of April 2022 to October 2022 filed up to November 30, 2022” shall be substituted
B. In the Table, in the second column, -
I. Against serial numbers 10 and 11, for the figures and words “April 2022 to September 2022”, the figures, letters, and words “April 2022 to October 2022 filed up to November 30, 2022” shall be substituted;
II. Against serial number 12, for the figures and words “April 2022 to September 2022”, the figures, letters, and words “April 2022 to October 2022 up to November 30, 2022” shall be substituted;
III. Against serial number 13, for the figures and words “April 2022 to September 2022”, the figures, letters, and words “April 2022 to October 2022 up to November 30, 2022” shall be substituted.
They shall come into force on November 15, 2022.
[Notification No. G.S.R. 56/P.A.5/2017/S.164/Amd.(63)/2023]
