The Punjab Goods and Services Tax (Fourth Amendment) Rules, 2017.
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....njab Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Punjab Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3, - (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- "(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on ....
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....fits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with the recommendations of the Seventh Pay Commission, as accepted by the Central Government."; (ii) in sub-rule (4), after the first proviso, the following proviso shall be inserted, namely:- "Provided further that upon the recommendations of the Council and subject to an opportunity of being heard, the Central Government may terminate the appointment of the Chairman at any time."; (iii) in sub-rule (5), after the first proviso, th....