Punjab Goods and Services Tax (Fourth Amendment) Rules, 2020 - G.S.R. 90/P.A.5/2017/S.164/Amd.(40)/2021 - Punjab SGST

..... GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 14th July, 2021 No. G.S.R. 90/P.A.5/2017/S.164/Amd.(40)/2021.-In exercise of the 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 recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 201 .....

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Punjab Goods and Services Tax (Fourth Amendment) Rules, 2020 - G.S.R. 90/P.A.5/2017/S.164/Amd.(40)/2021 - Punjab SGST

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..... half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent. of the turnover of supplies of goods and services in the State or Union territory.’’. A. VENU PRASAD, Financial Commissioner (Taxation) and Secretary to Government of Punjab .....

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Punjab Goods and Services Tax (Fourth Amendment) Rules, 2020 - G.S.R. 90/P.A.5/2017/S.164/Amd.(40)/2021 - Punjab SGST

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