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of <h1>Punjab GST Rules Amended: Unique Identity Number Recognized, Registration and Refund Processes Updated, Effective December 29, 2017.</h1> The Punjab Goods and Services Tax (Second Amendment) Rules, 2018, introduced amendments to the Punjab GST Rules, 2017, effective from December 29, 2017. Key changes include the recognition of the Unique Identity Number under the Central GST Act for Punjab GST purposes, and adjustments to registration application processes. Amendments to refund rules for zero-rated supplies were specified, including a formula for calculating refunds and conditions for claiming input tax credit refunds. Updates to forms such as GST REG-10 and GST RFD-10 were made to streamline registration and refund processes for international entities and organizations.
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