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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....1.-In 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) 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 further amendment in the Government of Punjab, Department of Excise a....

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....m the due date, 9 percent for the next 15 days, and 18 percent thereafter March, 2021, April, 2021 6. Taxpayers having an aggregate turnover of upto rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub- section (1) of section 39 Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafte....