Amendment in Notification No. S.O.61/P.A.5/2017/S.128/Amd./2019, dated the 9th May, 2019

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..... y section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Ta .....

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..... gistered persons Tax period Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the .....

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