Compfie | Amended notification of the Punjab Goods and Services Tax (Sixth Amendment) Rules, 2021 (dated – 14.07.2021)

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Amended notification of the Punjab Goods and Services Tax (Sixth Amendment) Rules, 2021 (dated – 14.07.2021) – Govt. of Punjab

This notification has come into force on and with effect from 30th September, 2020.
In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46, after clause (q), the following clause shall be inserted, namely:-
“(r) Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48.”.
In the said rules, in rule 48, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.”
In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:-
“(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.”