The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019. - S.O.100/P.A.5/2017/S.172/2019 - Punjab SGST
Extract
..... GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION II-BRANCH) ORDER The 3rd September, 2019 No. S.O.100/P.A.5/2017/S.172/2019.- WHEREAS, sub-section (1) of section 44 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxabl .....
..... following Order, to remove the difficulties, namely:- 1. Short title.- (1) This Order may be called the Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019. (2) This order shall be deemed to have come into force on the 28th day of June, 2019. 2. In section 44 of the Punjab Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word “30th June, 2019”, the figures, letters and word “31st August, 2019” shall be substituted. M.P. SI .....