Seeks to notify special procedure for making payment of 35% as tax liability in first two month

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.... 39/2021.- In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), (hereinafter referred to as the said Act) and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify the registered persons, notified under proviso ....

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.... Provided that no such amount may be required to be deposited- (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit le....