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of <h1>Punjab GST Rules Amended: New Sub-rule 3A, E-Way Bill Mandate, and Form Updates Effective October 2017.</h1> The Punjab Goods and Services Tax (Fourth Amendment) Rules, 2017, introduced several modifications to the existing GST rules. Key changes include the insertion of sub-rule (3A) in rule 3, allowing provisional registrants to opt for tax payment under section 10 from October 1, 2017. Rule 120A permits the revision of declarations in FORM GST TRAN-1. Amendments to rules 124 and 127 address the remuneration and termination of Technical Members and the requirement for performance reports. Rule 138 now mandates e-way bills for interstate job-worker consignments and handicraft goods. Various forms, including GST TRAN-1 and GSTR-4, have been updated to reflect these changes.
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