TaxTMI 
TaxTMI 
Punjab Goods and Services Tax (Fourth Amendment) Rules, 2019
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....shall be inserted, namely:- 3. “(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PARTA.". In the said rules, in rule 45, in sub-rule (3), after the words "received from a job workerâ€, the words, “or sent from one job worker to another†shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- 5. "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).â€. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted....
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....anation 1, the following Explanation shall be substituted, namely-. 12. "Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/ 2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018as amended from time to time." In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,― PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 263 (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; o....
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.... proviso to section 54(3)] On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export supplies/Supplier of deemed export supplies (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS) Excess payment of tax, if any (k) (1) Any other (specify) 8. Details of Bank Name of bank Address of branch IFSC account Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) [DECLARATION [second proviso to section 54(3)] 265 I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both | and that I have not claimed refund of the integrated tax paid on supplies in respect of which....
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....is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) Annexure-1 Statement-1 [rule 89(5)] 267 Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund 1 2 3 amount to be claimed [(1×4÷3)-2] 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] SI. Details of invoices of inward ....
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.... SEZ Developer (without payment of tax) Sr. No. 269 (Amount in Rs.) Shipping bill/Bill of export/ Endorsed invoice no. Invoice details Goods/Services (G/S) No. Date 1 2 3 Value 4 No. Date 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated Net input tax credit supply of goods and services Adjusted total turnover Refund amount (1x2÷3) 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports Sl. No. Details of invoices of 1 outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of the supplier 2 No. (Amount in Rs) Tax paid Date Taxable Integrated Value Tax Central Tax State Tax/ Union Territory Tax 3 4 5 6 7 8 Cess 9 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1....
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....wback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation/Status]. DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil' rated or fully exempt supplies. Signature Name - Designation Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not cl....
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....und Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] SI Details of invoices of inward supplies of inputs Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies N received 0. GSTI N of Zσ 0. te the suppl ier * N Da Таха ble Valu Integra ted Tax Tax Cent State ral Tax /Unio ZÓ N Da 0. te Таха ble Valu e n e Invoice type (B2B/B 2C) Integra ted Tax Cent State ral Tax Tax /Unio n territ territ ory Tax ory Tax 1234567891011 12, 13 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of CGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated Integrated tax and tax and Net Integrated tax and cess involved in debit note, if any cess involved in credit cess (6+7+10 - note, if any 11) No. Date Value ....
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....ate transaction earlier Integrated Central State/Cess Place tax tax No. DateValue Taxable UT tax Value (Amount in Rs.) Taxes re-assessed on transaction which were held inter State / intra- State supply subsequently Integrated Central State/Cess Place of Supply of Supply tax tax UT tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. 16. (Amount in Rs.) Tax period ARN of return Date of filing return Integrated tax 1 2 3 4 Tax Paid in Excess Central State/ tax UT tax 5 Cess 6 7 In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:- "FORM GSTR-9 Pt.I Basic Details [See rule 80] Annual Return PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 278 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies made during the financial year Nature of Supplies Taxable Value Central Tax (Amount in in all tables) State Integrated Tax/ Tax Cess UT Tax 1 2 3 4 5 6 4 Details of advances, inward and outward suppliesmade during the financial year....
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....ve) on which tax is paid and ITC availed Import of goods (including supplies Inputs Capital Goods Input Services Inputs Capital Goods Input Services Inputs E from SEZS) Capital Goods Import of services (excluding inward supplies from SEZs) LL F G Input Tax credit received from ISD Amount of ITC reclaimed (other than B above) under the H provisions of the Act I Sub-total (B to H above) J Difference (I-A above) K any) L M Transition Credit through TRAN-I (including revisions if Transition Credit through TRAN-II Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and Ineligible ITC for the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E-> As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (Sum of A to H above) J Net ITC Available for Utilization (60-71) 8 Other ITC related information A ITC as per GSTR-2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and in....
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....ax Central Tax 1 2 3 4 5 6 State Tax/ UT Tax 7 Integrated Tax Cess 8 9 18 HSN Code UQC Total Quantity Taxable Value 1 2 3 4 HSN Wise Summary of Inward supplies Rate of Tax 5 Central Tax 6 State Tax/ UT Tax 7 Integrated Tax Cess 8 9 19 Late fee payable and paid Description Payable Paid 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Date Signature Name of Authorised Signatory Designation / Status Instructions: - PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 282 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code C. HSN: 2. 3. 4. Harmonized System of Nomenclature Code It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to b....
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....KA) 283 Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZS (4D) and deemed exports (4E), credit notes (41), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for fil....
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.... supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-....
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....STR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9. The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1. The input tax credit as declared in Table 6B and 6Hshall be auto-populated here. Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of ....
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....ear or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. 15A, 15B, 15C and 15D Instructions Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the 15E, 15Fand 15G 16A 16B 16C 17 & 18 19 9. PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 287 aggregate amount in all refund application for which acknowledgement has been received and will exclude pr....
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....RA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 3A Legal Name 3B Trade Name (if any) Period of composition scheme during the year 4 (From 5 To ----) Aggregate Turnover of Previous Financial Year 288 (Amount in in all tables) Pt. II Description Details of outward and inward supplies made during the financial year Turnover Rate of Tax State/UT Tax Central Integrated Cess Tax tax 1 2 3 4 5 6 7 6 A Taxable B Exempted, Nil-rated Ñ Total 7 Details of Outward supplies made during the financial year Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year Central Tax Description Taxable Value 1 2 3 Inward supplies liable to reverse charge A received from B registered persons Inward supplies liable to reverse charge State Tax / UT Tax Integrated Tax Cess 4 5 6 received from unregistered persons C Import of services Net Tax Payable on (A), D (B) and (C) above 8 Details of other inward supplies for the financial year Inward supplies from A registered persons (other than 7A above) B Import of Goods Pt. Ill 9 Details of tax paid as declared in return....
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....8 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return. 3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows: Table No. 5 Instructions Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 4. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. 6A 6B 7A 7B 7C 8A 8B Instructions Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up thes....
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....e value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used fo....
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.... Reason 1 Reason 2 > Reason 3 > > 7 Reconciliation of Taxable Turnover BC Annual turnover after adjustments (from 5P above) Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis EFG8AB Taxable turnover as per adjustments above (A-B-C-D) Taxable turnover as per liability declared in Annual Return (GSTR9) Unreconciled taxable turnover (F-E) AT 2 Reasons for Un - Reconciled difference in taxable turnover Reason 1 > Reason 2 > PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) C Reason 3 Pt. III 9 > Reconciliationof tax paid Reconciliation of rate wise liability and amount payable thereon Tax payable Description Taxable Value Central tax State tax / UT tax 1 2 3 4 5% ABCDE 5% (RC) 12% 12% (RC) 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M ΣΤΟ Late Fee N Penalty P Others Total amount to be paid as per tables above Total amount paid as 293 Integrated Tax Cess, if applicable 5 6 declared in Q Annual Return (GSTR 9) Un- rec....
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.... Integrated Tax Cess Interest Penalty Pt. V above) Amount Payable Auditor's recommendation on additional Liability due to non-reconciliation Central tax Description Value To be paid through Cash State tax /UT tax Integrated tax 1 2 3 4 5 Cess, if applicable 6 5% 12%- 18% 28% 3% 0.25% 0.10% Input Tax Credit Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 296 Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor) Place: Name of the signatory Membership No.. Date: Full address Verification of registered person: I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other state....
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....paid but the same has not been recognized as revenue in the audited Annual Financial Statementshall be declared here. Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. Trade discounts which are accounted for in the audited Annual Financial Statementbut on which GST was leviable(being not permissible) shall be declared here. Turnover included in the audited Annual Financial Statementfor April 2017 to June 2017 shall be declared here. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Ann....
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....mendments if any. Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above. Taxable turnover as declared in Table (4N - 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here. 8 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 299 Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here. 5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are a....
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....ounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here. Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here. This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here. Total ITC declared in Table 14A to 14Q above shall be auto populated here. Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be....
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....belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/ partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ...additional place of business within the State. ..and ** . 4. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No. GSTR-9C. 5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any: PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 30....
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....has come to the notice of the undersigned that decision/order passed under this Act/the >Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by .(Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. ? PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 304 You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Date: 20. Signature: Designation: Jurisdiction/Office -." In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:....