TaxTMI 
TaxTMI 
The Punjab Goods and Services Tax (5th Amendment) Rules, 2019.
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....unjab Goods and Services Tax (5th Amendment) Rules, 2019. (2) They shall be deemed to have come into force on and with effect from the 23rd day of April, 2019. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cance....
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.... (ii) the proviso shall be omitted; (c) in sub-rule (2), for the portion beginning with the words "return under" and ending with the words "other amount", the following shall be substituted, namely:- "statement under sub-rule (1) shall discharge his liability towards tax or interest"; (d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.32/P.A.5/2017/Ss. 9, 11 and 16/2019, dated the 8th April, 2019, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 11th April, 2019" shall be inserted; (ii) in the Explanation,- (....
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....9, 11 and 16/2019, dated the 8th April, 2019, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 11th April, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR - 4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.". 4. In the said rules, after FORM GST CMP-07, the following form shall be inserted, namely:- "Form GST CMP - 08 [See rule 62] Statement for payment of self-assessed tax Financial Ye....