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TMI BlogThe Punjab Goods and Services Tax (Third Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... uted. 3. In the said rules, in rule 17, with effect from the 23rd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted. 4. In the said rules, in rule 24, with effect from 23rd July, 2017, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted. 5. In the said rules, for rule 34, the following rule shall be substituted, namely:- 34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 on the date at the time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles on the date at the time of supply of such services in terms of section 13 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/ SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: . 10. In the said rules, in rule 61, with effect from 1st July, 2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted. 14. In the said rules, for rule 103, with effect from the 1st day of July, 2017, the following rule shall be substituted, namely:- 103. Qualification and appointment of members of the Authority for Advance Ruling.- The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling. . 15. In the said rules, in FORM GST REG-01 under the heading Instructions for submission of Application for Registration , after Serial No. 15, the following Serial No. shall be added, namely:- 16. Government departments applying for registration as suppliers may not furnish Bank Account details. . 16. In the said rules, with effect from the 22nd June, 2017, for FORM GST REG-13 , the following Form shall be substituted, namely:- Form GST REG-13 [See rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/Embassies /Others State /UT District PART A (i) Name of the Entity (ii) Permanent A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name Photo Name of Father Date of Birth DD/MM/YYYY Gender Other Mobile Number Email address Telephone No. Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. 17. In the said rules, in FORM GST TRAN-1 , with effect from 1st July, 2017, in serial no. 7,- (i) in item (a), for the word, figures and bracket and 140 (6) , the sign, figures, bracket and word ,140 (6) and 140 (7) shall be substituted; (ii) in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (iii) in item (b), - (a) after the word, figures and bracket, section 140 (5) , the words, figures and bracket and section 140(7) shall be added; (b) for column heading 1, the column heading registration number of the supplier or input service distributor shall be substituted; (c) in the heading of column 8, after the words Eligible duties and taxes , the bracket and words (central taxes) shall be added. 18. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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