TaxTMI 
TaxTMI 
Punjab Goods and Services Tax (Amendment) Ordinance, 2019
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....mencement 1. (1) This Ordinance may be called the Punjab Goods and Services Tax (Amendment) Ordinance, 2019. (2) Save as otherwise provided, the provisions of this Ordinance shall come into force on such date as the Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. Amendment in section 2 of Punjab Act 5 of 2017. 2. In the Punjab Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 2, in clause (4), after the words and sign "the Appellate Authority for Advance Ruling,", the words and sign "the National Appellate Authority for Advance Ruling," shall be inserted; Amendment in section 10 of Punjab Act 5 of 2017. 3. In the principal Act, in section 10,-- (a) in sub-section (1), after the second proviso, the following Explanation shall be inserted, namely:- "Explanation.--For the purposes of second proviso, the value of exempt supply of services provided by way of e....
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.... brackets, figure and letter "or, as the case may be, sub-section (2A)" shall be inserted. (f) in sub-section (5), after the words, brackets and figure "under subsection (1)", the words, brackets, figure and letter "or sub-section (2A), as the case may be," shall be inserted. (g) after sub-section (5), the following Explanations shall be inserted, namely:- 'Explanation 1.--For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression "aggregate turnover" shall include the value of supplies made by such person from the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Explanation 2.--For the purposes of determining the tax payable by a person under this section, the expression "turnover in State" shall not include the value of following supplies, namely:- (i) supplies from the first day of April of a financial year up to the date when such per....
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....ernate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification: Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or part of the State, as the Government may, on the reco....
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.... shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed: Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.". Amendment in section 44 of Punjab Act 5 of 2017. 8. In the principal Act, in section 44, in sub-section (1), for the sign ".", the sign ":" shall be substituted and thereafter following provisos shall be inserted, namely:- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, ....
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....uted and thereafter following provisos shall be inserted, namely:-- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.". Insertion of new section 53A of Punjab Act 5 of 2017. 12. In the principal Act, after section 53, the following section shall be inserted, namely:-- Transfer of certain amounts. "53A. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger for central tax or integrated tax or cess, the Government shall, transfer to the central tax account or the integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.". Amendment in section 54 of Punjab Act 5 of 2017. 13. In the principal Act, in section 54, after sub-section (8), the fo....
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.... the ruling sought to be appealed against is communicated to the concerned officer or the jurisdictional officer: Provided further that the National Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, or as the case may be, ninety days, allow such appeal to be presented within a further period not exceeding thirty days. Explanation.--For removal of doubts, it is clarified that the period of thirty days or as the case may be, ninety days shall be counted from the date of communication of the last of the conflicting rulings sought to be appealed against. (3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed. Order of National Appellate Authority. 101C. (1) The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union te....