Amendment in Notification No. S.O.24 /P.A.5/2017/Ss.50, 54 and 56/ 2017, dated the 30th June, 2017

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....exercise of the powers conferred by sub-section (1) of section 50 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of 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 make the following amendment in th....

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....e date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:-- Table S. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1 Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first ....