The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019.

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....rvices Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which su....

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....e return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the first year of the implementation of the Goods and Services Tax in India and the taxpayers were still in the process of familiarizing themselves with the new tax....

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....make the following Order, to remove the difficulties, namely:-- 1. (1) This Order may be called the Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019. (2) This order shall be deemed to have come into force on and with effect from the 31st day of the December, 2018. 2. In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely: - "Provid....