The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2018

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..... WHEREAS, sub-section (4) of section 52 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 su .....

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..... half, the Governor of Punjab, on recommendations of the Council, is pleased to make the following Order, to remove the difficulties, namely: 1. (1) This Order may be called the Punjab Goods and Services Tax (Removal of Difficulties) Order, 2018. (2) This order shall be deemed to have come into force on and with effect from the 31st day of the December, 2018. 2. In sec .....

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