Punjab Goods and Services Tax (Ninth Amendment) Rules, 2018.

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....jab Goods and Services Tax (Ninth Amendment) Rules, 2018.    (2) Save as otherwise provided, they shall come into force on and with effect from the 13th June, 2018. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), - in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- "Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.". 3. In the said rules, in rule 83, in sub-rule (3), in the second proviso, for the words "one year", the w....

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....posited in the Fund."; 7. In the said rules, in rule 133, for sub-rule (3), the following shall be substituted, namely:- "(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order- (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not....

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....tioner under existing law for a period of not less than five years (12) tax return prepare under existing law for a period of not less than five years"; and (b) after the "Consent", the following shall be inserted, namely:- "Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent court.". 11. In the said rules, in FORM GST RFD-01, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation ============= Docu....