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Special procedures for assessment order deemed to be withdrawn for registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023

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Full Text of the Document

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....AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 23rd August, 2023 No. S.O. 68/P.A.5/2017/S.148/2023.-- In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on the rec....