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of <h1>Punjab GST Rules Amended: Changes in Supply Valuation, Refund Calculation, and Compliance Penalties Effective June 2018.</h1> The Punjab Goods and Services Tax (Ninth Amendment) Rules, 2018, effective from June 13, 2018, introduce several changes to the Punjab Goods and Services Tax Rules, 2017. Key amendments include adjustments to rules regarding the valuation of supplies, extension of time for certain provisions, and a revised formula for calculating refunds on inverted duty structures. The amendments also address procedural changes for tax invoices and the handling of cess funds. Additionally, new provisions are introduced for compliance with price reductions and penalties for non-compliance. Changes to various GST forms are also specified, impacting reporting requirements and qualifications for tax practitioners.
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