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    <title>Punjab Goods and Services Tax (Sixteenth Amendment) Rules, 2022</title>
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    <description>Input tax credit on invoices or debit notes requiring outward-supply reporting may be availed only when the supplier furnishes the details through FORM GSTR-1 or the invoice furnishing facility and they are communicated to the recipient in FORM GSTR-2B. Unpaid penalties on detained or seized goods or conveyances may be recovered through auction after prescribed periods, subject to cancellation on payment before auction notice and stay on appeal, except for perishable or hazardous goods. Sale proceeds follow a statutory appropriation sequence, while provisional attachment procedures use revised forms and permit objections.</description>
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      <description>Input tax credit on invoices or debit notes requiring outward-supply reporting may be availed only when the supplier furnishes the details through FORM GSTR-1 or the invoice furnishing facility and they are communicated to the recipient in FORM GSTR-2B. Unpaid penalties on detained or seized goods or conveyances may be recovered through auction after prescribed periods, subject to cancellation on payment before auction notice and stay on appeal, except for perishable or hazardous goods. Sale proceeds follow a statutory appropriation sequence, while provisional attachment procedures use revised forms and permit objections.</description>
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