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    <title>The Punjab Goods and Services Tax (Fourth Amendment) Rules, 2019.</title>
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    <description>The Punjab GST Rules (Fourth Amendment) amend registration disclosures for tax collectors without physical presence, exempt supplier signatures for electronic invoices and related electronic documents, add procedural safeguards for revisional orders (notice in FORM GST RVN-01 and summary in FORM GST APL-04), restrict furnishing PART A of FORM GST EWB-01 for recurrent non-filers subject to Commissioner&#039;s discretion, substitute definitions and multiple refund and annual return forms, and update export and period wording; effective from 31 December 2018.</description>
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