The Punjab Goods and Services Tax (Sixth Amendment) Rules, 2017. - G.S.R.055/P.A.5/2017/S.164/Amd.(6)/2017 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 14th November, 2017 No. G.S.R.55/P.A.5/2017/S.164/Amd.(6)/2017.- In exercise of the powers conferred by section 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 the 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 (Sixth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 24, in sub-rule (4), with effect from the 28th October, 2017, for the words, figures and letters on or before 30th September, 2017 , the words, figures and letters on or before 31st December, 2017 shall be substituted. 3. In the said rules, in rule 40, in proviso to sub-rule (1) (b), with effect from the 1st day of July, 2017, for the words State tax , the words Central tax shall be substituted. 4. In the said rules, in rule 45, in sub-rule (3), with effect from the 28th October, 2017, after the words succeeding the said quarter , the words or within such further period as may be extended by the Commissioner by a notification in this behalf: Provided that any extension of the time limit notified by the Commissioner of Central tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. shall be added. 5. In the said rules, in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:- Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, - (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund: 6. In the said rules, in rule 96, in sub-rule (2), with effect from the 28th October, 2017, the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. . 7. In the said rules, in rule 96A,- (i) in sub-rule (1), in clause (a), after the words after the expiry of three months , the words , or such further period as may be allowed by the Commissioner, shall be inserted; and (ii) in sub-rule (2), with effect from the 28th October, 2017, the following provisos shall be inserted, namely:- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. 8. In the said rules, in rule 118, for the words a period of ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted. 9. In the said rules, in rule 119, for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted. 10. In the said rules, in rule 120, for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted. 11. In the said rules, in rule 120A, the marginal heading Revision of declaration in FORM GST TRAN-1 shall be inserted. 12. In the said rules, in FORM GST REG-29 , - (a) for the heading, APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION , the heading, APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS shall be substituted; (b) under sub-heading PART-A, against item (i), for the word and letters Provisional ID , the letters GSTIN shall be substituted. 13. In the said rules, in FORM GST RFD-01, (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10-11 No. Date Value No. Dated Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.