The Punjab Goods and Services Tax (Fourth Amendment) Rules, 2018.

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....he powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and ....

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.... one job worker to another or are returned to the principal: Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.". 3. In the said rules, in rule 127, in clause (iv), after the words "to furnish....

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....her investigation or inquiry in accordance with the provisions of the Act and these rules." 6. In the said rules, for rule 134, the following rule shall be substituted, namely:- "134. Decision to be taken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the p....