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of <h1>Punjab Amends GST Notification: New Clause Requires Debiting Electronic Ledger for Input Tax Credit u/s 18(4.</h1> The Government of Punjab has amended a previous notification related to the Punjab Goods and Services Tax Act, 2017. The amendment, effective from April 1, 2019, involves changes to the notification dated April 8, 2019. It introduces a new clause requiring registered persons who opt to pay tax under this notification to debit their electronic credit or cash ledger equivalent to the input tax credit on stock and goods, as per section 18(4) of the Act. Additionally, the Punjab GST Rules, 2017, applicable to those paying tax under section 10, will also apply to those under this notification.
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