Punjab Goods and Services Tax (Third Amendment) Rules, 2023

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....1) These rules may be called the Punjab Goods and Services Tax (Third Amendment) Rules, 2023.     (2) They shall be deemed to have come into force from the 1st day of October, 2022. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21, after clause (g), the following clauses shall be inserted, namely: - "(h) being a registered person required to file return under sub-section (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to sub-section (1) of section 39 for each quarter or part thereof, has not furnished returns for a c....

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....er 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 the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1)."; and (b) sub-rule (3) shall be omitted; 5. In the said rules, in rule 38.,- (a) in clause (a), in sub-clause (ii), the word, letters and figure, "in FORM GSTR-2" shall be omitted; (b) in clause (c), for the ....