Supersession Notification No. S.O. 55/P.G.S.T.R./2017/R.96A/2017, dated the 25thSeptember, 2017

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..... In exercise of the powers conferred by section 54 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and section 20 of the Integrated Goods and Services Tax Act,2017 (Central Act No.13 of 2017) read with sub-rule (5) of rule 96A of the Punjab Goods and Services Tax Rules, 2017, and in supersession of the Government of Punjab, Department of Excise and Taxation, Notification .....

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..... ds and Services Tax Act, 2017 or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees; (ii) the Letter of Undertaking shall be furnished on the letterhead of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD 11 referred to in sub-rule (1) o .....

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..... on shall mutatis mutandis apply in respect of zero-rated supply of goods or services or both made by a registered person (including a Special Economic Zone developer or Special Economic Zone unit) to a Special Economic Zone developer or Special Economic Zone unit without payment of integrated tax. M.P. SINGH, Additional Chief Secretary-cum-Financial Commissioner (Taxation) to Go .....

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