Punjab Goods and Services Tax (Amendment) Rules, 2019.

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....s 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 Services....

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....s) where such decision or order is passed by Assistant Commissioner of State Tax or State Tax Officer; within three months from the date on which the said decision or order is communicated to such person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act, or the Centre Goods and Services Tax Act or the Union....