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Punjab Goods and Services Tax (Sixth Amendment) Rules, 2020 - G.S.R. 92/P.A.5/2017/S.164/Amd.(42)/2021 - Punjab SGST

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..... GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 14th July, 2021 No. G.S.R. 92/P.A.5/2017/S.164/Amd.(42)/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 (Sixth Amendment) Rules, 2020 - G.S.R. 92/P.A.5/2017/S.164/Amd.(42)/2021 - Punjab SGST

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..... 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.”. A. VENU PRASAD, Financial Commissioner (Taxation) and Secretary to Government of Punjab, Departmen .....

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Punjab Goods and Services Tax (Sixth Amendment) Rules, 2020 - G.S.R. 92/P.A.5/2017/S.164/Amd.(42)/2021 - Punjab SGST

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