Punjab Goods and Services Tax (Amendment) Act, 2026.

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.... of Punjab on the 01st day of September, 2026, is hereby published for general information :- THE PUNJAB GOODS AND SERVICES TAX (AMENDMENT) ACT, 2026 (Punjab Act No.12 of 2026) AN ACT further to amend the Punjab Goods and Services Tax Act, 2017. BE it enacted by the Legislature of the State of Punjab in the Seventy-seventh Year of the Republic of India, as follows:- Short t....

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....in section 34 of Punjab Act 5 of 2017. 3. In the principal Act, in section 34, in sub-section (1), after the words "both supplied are found to be deficient", the words, brackets, letter and figures "or where a discount referred to in clause (b) of sub-section (3) of section 15 is given" shall be inserted. Amendment in section 54 of Punjab Act 5 of 2017. 4. In the principal Act, in section....