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of <h1>Punjab GST Rules Updated: Job Worker Challans, Performance Reports, Majority Vote, and Further Investigations Enhanced.</h1> The Punjab Goods and Services Tax (Fourth Amendment) Rules, 2018, amends the Punjab GST Rules, 2017. Key changes include modifications to rule 45, allowing job workers to issue or endorse challans when goods are transferred between job workers. Rule 127 is amended to specify the insertion of 'day' for performance report submissions. Rule 129 changes the authority for allowing actions. Rule 133 introduces further investigation provisions by the Director General of Safeguards. Rule 134 mandates decision-making by majority vote within the Authority. Additional amendments clarify definitions related to transportation by railways and tax benefit allegations. These rules are effective upon publication.
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