TMI BlogAmendment in Notification No. S.O.61/P.A.5/2017/S.128/Amd./2019, dated the 9th May, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... .-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017, (Punjab Act No.5 of 2017), (hereinafter referred to in this notification as 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021, April, 2021 and May, 2021 Fifteen days from the due date of furnishing return 2. 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 March, 2021 Sixty days from the due date of furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of state tax payable in the said return is nil, the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnish the returns in FORM GSTR-3B by the due date, namely: Table S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons whose total amount of State tax payable in the said return is nil Two hundred and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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