Amendment in Notification No. S.O. 24 /P.A.5/2017/Ss.50, 54 and 56/ 2017, dated the 30th June, 2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 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 the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... date and 18 per cent thereafter March, 2021, April, 2021 and May, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter March, 2021 Nil for the first 15 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... furnish the return as specified under sub- section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter Quarter ending March, 2021" 2. This notification shall be deemed to have come into force on and with effect from the 18th day of May, 2021. K A P SINHA, Additional Chief Secretary (Taxation) to Government of Punjab, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X