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TMI BlogThe Punjab Goods and Services Tax (Sixth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ULES 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 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Notification Tax Management India - taxmanagementindia - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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