Seeks to amend Notification No.S.O. 23 /PGSTR/2017/R.46/2017, dated the 30th June , 2017 - S.O. 62/P.G.S.T.R/2017/R.46/Amd/2020 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (Excise And Taxation-II Branch) NOTIFICATION The 18th December, 2020 No. S.O. 62/P.G.S.T.R/2017/R.46/Amd/2020 - ln exercise of the powers conferred by the first proviso to rule 46 of the Punjab Goods and Services Tax Rules , 2017 and all other powers enabling him in this behalf , the Governor of Punjab , on the recommendations of the Council , is hereby pleased to make the following amendment in the notification of the Government of Punjab in the Department of Excise and Taxation No. S.O. 23 /PGSTR/2017/R.46/2017, dated the 30 th June , 2017 , published in the Gazette of Punjab , Extraordinary , Part III , dated the 30th June , 2017, namely :- AMENDMENT In the said notification , with effect from the 01st day of April , 2021 , for the Table, the following shall be substituted , namely ,- Table Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (3) 1. Up to rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code , as specified in the corresponding entry in column (3 ) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. A. VENU PRASAD, Additional Chief Secretary Taxation to Government of Punjab, Department of Excise and Taxation.