TMI BlogThe Punjab Goods and Services Tax (Fourth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2019. (2) They shall be deemed to have come into force on and with effect from the 31st day of the December, 2018. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). ; and (b) in sub-rule (4), the following proviso shall be inserted, namely:- Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). . 7. In the said rules, for explanation (b) to sub-rule (5) of rule 89, the following clause shall be substituted, namely:- Adjusted Total turnover and relevant period shall have the same meaning as assigned to them in sub-rule (4). . 8. In the said rules, in rule 96, in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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