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of <h1>Punjab Amends GST Rule 48: Threshold Lowered from Rs. 100 Crore to Rs. 50 Crore, Effective April 1, 2021.</h1> The Government of Punjab has amended Notification No. S.O. 19/PGSTR/2017/R.48/2021, originally dated January 28, 2021. The amendment involves changing the threshold mentioned in the first paragraph from 'one hundred crore rupees' to 'fifty crore rupees.' This change is made under the authority of sub-rule (4) of rule 48 of the Punjab Goods and Services Tax Rules, 2017, following recommendations from the Council. The amendment is effective retroactively from April 1, 2021.
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