The Department of Excise and Taxation, Govt. of Punjab on February 26, 2025, issued the Punjab Goods and Services Tax (First Amendment) Rules, 2025, to further amend the Punjab Goods and Services Tax Rules, 2017.
This shall come into force from February 26, 2025.
The following has been stated namely: -
• After rule 16, a new rule shall be inserted namely:- "16A. Grant of temporary identification number. Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12".
• In rule 19, sub-rule (1), after the words, letters and figures "FORM GST REG-10", the words, letters and figures shall be inserted:- "or in the intimation furnished by the composition taxpayer in FORM GST CMP-02".
• In rule 87, sub-rule (4), after the words "common portal", the words, figures and letters shall be inserted:- "as per rule 16A".
• In FORM REG-12, it shall be substituted, namely:- "FORM GST REG-12”.
[Notification no. No. G.S.R. 4/P.A.5/2017/S.164/Amd.(73)/2025]
