Punjab Goods and Services Tax (Removal of Difficulties) Order, 2020

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..... ods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying Tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as .....

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..... Punjab, on recommendations of the Council, is pleased to make the following Order, to remove the difficulties, namely:- 1. (1) This Order may be called the Punjab Goods and Services Tax (Removal of Difficulties) Order, 2020. (2) This order shall be deemed to have come into force with effect from the 26th day of December, 2019. 2. In the Punjab Goods and Services Tax Act, 2017, in section 44, i .....

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