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TMI BlogPunjab Goods and Services Tax (Fifth Amendment) Rules, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:- RULES 1. (1) These rules may be called the Punjab Goods and Services Tax (Fifth Amendment) Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier." 3. In the said rules, in rule 9, with effect from 21st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- "Provided further that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar num ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application."; (iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely:- "(5) If t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.". 4. In the said rules, in rule 25, with effect from 21st August, 2020, after the words "failure of Aadhaar authentication", the words "or due to not opting for Aadhaar authentication" shall be inserted. A. VENU PRASAD, Financial Commissioner (Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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