Punjab Goods and Services Tax (Second Removal of Difficulties) Order, 2019

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..... 2 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both r .....

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..... of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. (1) Short title. This Order may be called the Punjab Goods and Services Tax (Second Removal of Difficulties) Order, 2019. (2) This order shall be deemed to have come into force on and with effect from the 01st day of February, 2019. 2. In section 52 of the Punjab Goods and Services Tax Act, .....

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