TaxTMI 
TaxTMI 
TaxTMI 
Punjab Goods and Services Tax (Third Amendment) Rules, 2023
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....n 164 of the Punjab Goods and Services Tax Act, 2017(Punjab Act No. 5 of 2017), 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 rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely: - RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Third Amendment) R....
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.... contained in the said document, is furnished in FORM GSTR-2 by such person" shall be omitted; (b) in sub-rule (4), in clause (b), after the words, "the details of', the words, "input tax credit in respect of" shall be inserted. 4. In the said rules, in rule 37.-- (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namely:- "(1) A registered person, who has availed ....
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....id for the purposes of the second proviso to sub-section (2) of section 16: 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. (2) Where the said registered person subsequently makes t....
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....e omitted. 7. In the said rules in rule 43, in sub-rule (1), the words, letters and figure, "FORM GSTR-2 and" at both the places where they occur, shall be omitted. 8. In the said rules, in rule 60, in sub-rule (7), for the words "auto-drafted", the words "auto-generated" shall be substituted. 9. In the said rules, rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 shall be omitted. 10. In the sa....