Amendments in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.13/P.A.5/2017/S.128/2018, dated the 27th February, 2018. - S.O.60/P.A.5/2017/S.128/Amd./2019 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION BRANCH-II) NOTIFICATION The 9th May, 2019 No. S.O.60/P.A.5/2017/S.128/Amd./2019. In exercise of the powers conferred by section 128 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 amendments in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.13/P.A.5/2017/S.128/2018, dated the 27th February, 2018, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 07th March, 2018, namely: AMENDMENT In the said notification, after the proviso, the following proviso shall be added, namely: Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnish the said details in FORM GSTR-1 between the period from 22 nd December, 2018 to 31st March, 2019. . This notification shall be deemed to have come into force on and with effect from the 31 st day of the December, 2018. M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation.