TaxTMI 
TaxTMI 
The Punjab Goods and Services Tax (Third Amendment) Rules, 2017.
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....the said rules, in rule 17, with effect from the 23rd June, 2017, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted. 4. In the said rules, in rule 24, with effect from 23rd July, 2017, in sub-rule (4), for the words "within a period of thirty days from the appointed day", the words and figures "on or before 30th September, 2017" shall be substituted. 5. In the said rules, for rule 34, the following rule shall be substituted, namely:- "34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 on the date at the time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles on the date at the time of supply of such services in terms of section 13 of the Act."; 6. In the s....
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.... MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT/ SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:". 10. In the said rules, in rule 61, with effect from 1st July, 2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing ....
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....substituted. 14. In the said rules, for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- "103. Qualification and appointment of members of the Authority for Advance Ruling.-The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.". 15. In the said rules, in "FORM GST REG-01" under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be added, namely:- "16. Government departments applying for registration as suppliers may not furnish Bank Account details.". 16. In the said rules, with effect from the 22nd June, 2017, for "FORM GST REG-13", the following Form shall be substituted, namely:- "Form GST REG-13 [See rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies /Others State /UT - District - PART A (i) Name of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (....
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....Account Number Type of Account IFSC Bank Name Branch Address 9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution/ power of attorney, authorizing the applicant to represent the entity. Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc. 10. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: (Signature) Date: Name of Authorized Person: Or (Signature) Place: Date: Name of Proper Officer: Designation: Jurisdiction: Instructions for submission of application for registration for UN B....