The Government of Punjab on February 16, 2024, notified the Punjab Goods and Services Tax (Third Amendment) Rules, 2024 to further amend the Punjab Goods and Services Tax Rules, 2017.
The following has been amended-
•In the said rules, in rule 142, in sub-rule (3), for the words "proper officer shall issue an order", the words "proper officer shall issue an intimation" shall be substituted.
•In the said rules, in rule 159, in sub-rule (2), after the words "Commissioner to that effect", the words "or on expiry of a period of one year from the date of issuance of the order under sub-rule (1), whichever is earlier," shall be inserted.
•In the said rules, in FORM GST REG-01, in PART-B, in serial number 2, after clause (xiv), the clause shall be inserted.
[Notification No. G.S.R. 6/P.A.5/2017/S. 164/Amd.(69)/2024]
