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Punjab Goods and Services Tax (First Amendment) Rules, 2025

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....jab Goods and Services Tax (First Amendment) Rules, 2025.    (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, after rule 1 6, the following rule shall be inserted, namely:  '16A. Grant of temporary identification number. - Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12." 3. In the said rules, with....

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....strict State PIN Code 6. Permanent available Account Number of the person, if   7. Mobile No.   8. Email Address   9. Other ID, if any (Voter ID No./ Passport No./ Driving License No./ Aadhaar No./Other)   10. Reasons for temporary registration   11. Effective date of registration/ temporary ID   12. Registration No. /Temporary ID   13. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported)             Details of Bank Account 1 Account Number                     &nb....

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....ification number as per the following details:  Details of person to whom temporary identification number has been granted 1. Name and Legal Name, if applicable   2. Gender Male/Female/Other 3. Father's Name   4. Date of Birth DD/MM/YYYY 5. Address of the Person                                                                                &....