Punjab GST amendments: refund under bond/LOU for exports, new inspection, seizure, recovery and compounding procedures. The amendment revises tax terminology and forms, adds Rule 96A enabling refunds where exports are made under bond or a Letter of Undertaking requiring FORM GST RFD-11, mandates transmission and Customs confirmation of export invoice data, prescribes recovery if export/receipt conditions are unmet, clarifies input tax credit references to 'eligible duties and taxes,' requires FORM GST TRAN-1 stock declarations, establishes inspection/search/seizure rules with provisional release on bond or bank guarantee, and enacts comprehensive demand, recovery and compounding procedures with corresponding standardized forms.