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

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....ese rules may be called the Punjab 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 ....

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....with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), shall be deposited 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 da....

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....rules, with effect from 01st July, 2017, in FORM GST PCT01, in PART B, (a) against Sl. No. 4, after entry (10), the following shall be inserted, namely:-"(11) Sales Tax practitioner 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 Annexu....

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....ing Statement shall be substituted, namely:- "Statement 1A PUNJAB GOVT. GAZ. (EXTRA), AUGUST 3, 2018 (SRVN 12, 1940 SAKA) [see rule 89(2)(h)] 1695 Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] SI. No. Details of invoices of inward supplies received Tax paid on inward supplies Details of invoices of outward supplies issued Tax paid on outward supplies Value GSTIN No. Date Taxable Integrated Central State of the supplier Tax Tax Tax Tax /Union territory Tax No. Date Taxable Integrated Central State Tax Value /Union territory Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (b) for Statem....