TMI BlogAmendment in Notification No. S.O 17/P.A.5/2017/Ss.9,11,15 and 16/2017, dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 94/P.A.5/2017/Ss. 9, 11,15, 16 and 148/2023. - In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act 5 of 2017), and all other powers enabling him in this behalf, on being satisfie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.A.5/2017/Ss.9,11,15,16 and 148/2023 dated the 27th January, 2023 ; (ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), - (a) for the words, figures and letters on or before the 15th March of the preceding Financial Year , the words, figures and letters on or after the 1st January of the preceding Financial Year b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which it is exercised , the words and figures the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date shall be substituted; (ii) in note to the Annexure, for the words, figures and letters The last date for exercising the above option for any financial year is the 15 th March of the preceding finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial year under forward charge by filing Annexure V on............; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year......................... ; 3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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