The Punjab Goods and Services Tax (Sixth Amendment) Rules, 2017.

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.... the Punjab Goods and Services Tax (Sixth Amendment) Rules, 2017. (2) 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 said rules), in rule 24, in sub-rule (4), with effect from the 28th October, 2017, for the words, figures and letters "on or before 30th September, 2017", the words, figures and letters "on or before 31st December, 2017" shall be substituted. 3. In the said rules, in rule 40, in proviso to sub-rule (1) (b), with effect from the 1st day of July, 2017, for the words " State tax", the words "Central tax" shall be substituted. 4. In the said rules, in rule 45, in sub-rule (3), with effe....

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....rther that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.". 7. In the said rules, in rule 96A,- (i) in sub-rule (1), in clause (a), after the words "after the expiry of three months", the words ", or such further period as may be allowed by the Commissioner," shall be inserted; and (ii) in sub-rule (2), with effect from the 28th October, 2017, the following provisos shall be inserted, namely:- "Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in T....