Punjab Goods and Services Tax (Second Amendment) Rules, 2025.

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....powers conferred by section 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 Ser....

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....s a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section."; and (iii) in sub-rule 7, at the end of the existing proviso, for the sign ".", the sign ":" shall be substituted and thereafter, the following shall be added, namely: - "Provided further that where the notice or statement or order ment....