Amendment status not verified — confirm the current text below against the official source.
Tutor Secretary Incharge Minister Incharge D.K. TIWARI, Principal Secretary to Government of Punjab, Department of Medical Education and Research. As specified in rule 15 of the Punjab Civil Services (Punishment and Appeal) Rules, 1970. 2202/1-2021/Pb. Govt. Press, S.A.S. Nagar 26 PUNJAB GOVT. GAZ. (EXTRA), JANUARY 12, 2021 (PAUSA 22, 1942 SAKA) PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 11th January, 2021 No. S.O. 03/P.A.5/2017/S.128/Amd./2021.- In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) , and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. SO.13/P.A.5/2017/S.128/2018, dated the 27th February, 2018, published in the Punjab Government Gazette, (Extraordinary), dated the 7th March, 2018, namely:- AMENDMENT In the said notification, in the third proviso for the figures , letters, word and sign "10th January, 2020", the figures, letters, word and sign "17th January, 2020" shall be substituted. A. VENU PRASAD, Additional Chief Secretary Taxation to Government of Punjab, Department of Excise and Taxation. 2202/1-2021/Pb. Govt. Press, S.A.S. Nagar 27 PUNJAB GOVT. GAZ. (EXTRA), JANUARY 12, 2021 (PAUSA 22, 1942 SAKA) PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 8th January, 2021 No. S.O. 04/P.A.3/2020/S.1/2021.- In exercise of the powers conferred by sub-section (2) of section 1 of the Punjab Goods and Services Tax (Amendment) Act, 2020 (Punjab Act No. 3 of 2020) and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to appoint the 10th day of November, 2020, as the date on which the provisions of section 7 of the said Act shall be deemed to have come into force. A. VENU PRASAD, Additional Chief Secretary Taxation to Government of Punjab, Department of Excise and Taxation. 2202/1-2021/Pb. Govt. Press, S.A.S. Nagar 29 PUNJAB GOVT. GAZ. (EXTRA), JANUARY 12, 2021 (PAUSA 22, 1942 SAKA) PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 8th January, 2021 No. S.O. 05/P.A.5/2017/Ss.148 and 39/ 2021.— In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), (hereinafter referred to as the said Act) and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the class of persons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, - (i) thirty five per cent. of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly; or (ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly: Provided that no such amount may be required to be deposited- (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability: Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month. 31 PUNJAB GOVT. GAZ. (EXTRA), JANUARY 12, 2021 (PAUSA 22, 1942 SAKA) Explanation– For the purpose of this notification, the expression “a complete tax period” means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period.