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<h1>Punjab GST Ordinance 2019: New Appellate Authority, Aadhaar for Registration, E-Payment Modes, and Penalties for Profiteering.</h1> The Punjab Goods and Services Tax (Amendment) Ordinance, 2019, amends the Punjab Goods and Services Tax Act, 2017. Key changes include the introduction of the National Appellate Authority for Advance Ruling, adjustments in the computation of aggregate turnover, and provisions for electronic payment modes. The ordinance also mandates Aadhaar authentication for registration, allows for the transfer of tax amounts between electronic cash ledgers, and modifies return filing requirements. Additionally, it introduces penalties for profiteering and extends the time limits for furnishing returns and statements. The ordinance was promulgated by the Governor of Punjab under Article 213 of the Indian Constitution.