Punjab GST rules amend exempt-supply valuation, permit manual filing, define appeal routes, and add manual refund forms. Amendments clarify that the aggregate value of exempt supplies excludes services specified in the Government of India notification dated 27 October 2017; change a supplier obligation from mandatory to permissive; introduce manual filing provisions equating manual submissions and issuances with electronic processes; prescribe appellate routes and limitation periods to Commissioner (Appeals) or Additional Commissioner (Appeals) depending on the original adjudicating officer; allow Central Government, with Council Chairperson approval, to terminate appointments of Chairman and Technical Member; and insert manual refund application and order forms with prescribed declarations and calculation annexures.
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Amendments clarify that the aggregate value of exempt supplies excludes services specified in the Government of India notification dated 27 October 2017; change a supplier obligation from mandatory to permissive; introduce manual filing provisions equating manual submissions and issuances with electronic processes; prescribe appellate routes and limitation periods to Commissioner (Appeals) or Additional Commissioner (Appeals) depending on the original adjudicating officer; allow Central Government, with Council Chairperson approval, to terminate appointments of Chairman and Technical Member; and insert manual refund application and order forms with prescribed declarations and calculation annexures.
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