Notifies the category of registered persons who not be eligible for refund of ninety per cent of the total amount claimed as refund on account of zero-rated supply of goods or services or both

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-II BRANCH) NOTIFICATION The 20th September, 2017 No. S.O.52/P.A.5/2017/S.54/2017.-In exercise of the powers conferred by sub-section (6) of section 54 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as "the said Act"), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendation of th....