Amendment in Notification No. S.O.61/P.A.5/2017/S.128/Amd./2019, dated the 9th May, 2019

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....21.- In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017), (hereinafter referred to as the said Act), read with section 148 of the said Act and all other powers in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following further amendments in the Government of Punjab, Departm....

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....d which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of state tax payable in the said return is nil: Provided further that for the taxpayers having an aggregate turnover of more than rupees 5crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020....