TMI BlogThe Punjab Goods and Services Tax (Fifth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... LES (1) These rules may be called the Punjab Goods and Services Tax (Fifth Amendment) Rules,2017. (2) 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 (herein after referred to as the said rules, In rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10. 6. In the said rules, in FORM GST CMP-02 , for the words, figures and brackets See rule 3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted. 7. In the said rules, in FORM GSTR-1 , for Table 6, the following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules, in FORM GSTR-1A , for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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