Amended notification of the Punjab Goods and Services Tax (Third Amendment) Rules, 2021 (dated – 14.07.2021) – Govt. of PunjabView Pdf
Amended notification of the Punjab Goods and Services Tax (Third Amendment) Rules, 2021 (dated – 14.07.2021) – Govt. of Punjab
- This notification has come into force on and with effect from 3rd April, 2020.
- In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 31st March, 2020,in rule 3, in sub-rule (3), the following proviso shall be inserted, namely:-
- “Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.”.
- In the said rules, in rule 36, in sub-rule (4), the following proviso shall be inserted, namely: – “Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.”.