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TMI BlogThe Punjab Goods and Services Tax (Third Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the Punjab Goods and Services Tax (Third Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on and with effect from the date of their publication in the Official Gazette. 2. In the Punjab Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 3, in sub-rule (4), for the words "sixty days", the words "ninety days" shall be substituted. 3. In the said rules, in rule 17, with effect from the 23rd June, 2017, in sub-rule (2), after the words, "said form", the words "or after receiving a recommendation from the Ministry of External Affairs, Government of India" shall be inserted. 4. In the said rules, in rule 24, with effect from 23rd July, 2017, in sub-rule (4), for the wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.". 7. In the said rules, in rule 44, with effect from 1st July, 2017, for sub-rule (2), the following sub-rule shall be substituted, namely:- "(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of central tax, State tax, Union territory tax and integrated tax." 8. In the said rules, after rule 44, the following rule shall be inserted, namely:- "44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. In the said rules, in rule 61, with effect from 1st July, 2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - (a) Part A of the return in FORM GSTR-3 shall be electronica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax from the date to be notified by the Board."; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- "Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.". 13. In the said rules, in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word "sub-section" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son 2. Country 2A. Ministry of External Affairs, Government of India' Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Other> Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for submission of application for registration for UN Bodies/Embassies/others notified by the Government. • Every person required to obtain a unique identity number shall submit the application electronically. • Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. • The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. • The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the "Authorised Signatory details" in the application. • PAN / Aadhaar will not be applicable for entities specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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