https://www.taxtmi.com/notifications?id=131967 The ordinance amends the Punjab GST Act to (i) integrate the National Appellate Authority for Advance Ruling into the State framework with appeal timelines, binding effect and procedural rules; (ii) expand a composition option allowing eligible small registered persons to pay tax at a prescribed rate subject to specified exclusions and PAN linked opt in conditions; (iii) require Aadhaar authentication or alternate identification for registration; and (iv) adjust return filing, electronic payment modes, inter ledger transfers, interest charging linked to electronic cash ledger debits, and a ten percent profiteering penalty with a thirty day deposit exception. en-us Tue, 31 Dec 2019 00:00:00 +0530 Mon, 20 Jan 2020 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131967 The ordinance amends the Punjab GST Act to (i) integrate the National Appellate Authority for Advance Ruling into the State framework with appeal timelines, binding effect and procedural rules; (ii) expand a composition option allowing eligible small registered persons to pay tax at a prescribed rate subject to specified exclusions and PAN linked opt in conditions; (iii) require Aadhaar authentication or alternate identification for registration; and (iv) adjust return filing, electronic payment modes, inter ledger transfers, interest charging linked to electronic cash ledger debits, and a ten percent profiteering penalty with a thirty day deposit exception. Notifications GST - States Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131967