Regarding furnishing of returns by the dealer who has not opted for composition (sec 12, sec 14 and chapter 9

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..../P.A.5/2017/Ss.10, 12, 14 and 148/2017.- In exercise of the powers conferred by section 148 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 recommendations of the Council, is pleased to notify the registered person whose aggregate....