The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2018

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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, 2018. (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 section 52 of the Punjab Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall ....