Punjab Goods and Services Tax (Fifth Amendment) Rules, 2021 - G.S.R. 91/P.A.5/2017/S.164/Amd.(41)/2021 - Punjab SGST

..... 7, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Fifth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on and with effect from 20th August, 2020. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with effect from 01st April, 2020, namely:- “(4A) Where an applicant, ot .....

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Punjab Goods and Services Tax (Fifth Amendment) Rules, 2021 - G.S.R. 91/P.A.5/2017/S.164/Amd.(41)/2021 - Punjab SGST

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..... usiness in the presence of the said person, in the manner provided under rule 25: Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.”; (ii) in sub-rule (2),before the Explanation, the following proviso shall be inserted, namely: - “Provided that whe .....

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Punjab Goods and Services Tax (Fifth Amendment) Rules, 2021 - G.S.R. 91/P.A.5/2017/S.164/Amd.(41)/2021 - Punjab SGST

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..... ndergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or (c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or (d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.” .....

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Punjab Goods and Services Tax (Fifth Amendment) Rules, 2021 - G.S.R. 91/P.A.5/2017/S.164/Amd.(41)/2021 - Punjab SGST

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