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    <title>Punjab Goods and Services Tax (Amendment) Act, 2024.</title>
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    <description>New tax-determination provisions confine the earlier determination routes to tax periods through Financial Year 2023-24 and establish a unified route for later periods. The route sets notice and order deadlines, distinguishes fraud-based and other penalties, and permits payment-based closure at prescribed stages. Interest and penalty may be waived for specified earlier-period demands when the full tax is paid by the notified deadline, subject to exclusions for erroneous refunds, pending litigation not withdrawn, and non-refund of amounts already paid.</description>
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