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TMI BlogPunjab Goods and Services Tax (Amendment) Ordinance, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ernor of Punjab is pleased to promulgate the following Ordinance, namely:- Short title and commencement 1. (1) This Ordinance may be called the Punjab Goods and Services Tax (Amendment) Ordinance, 2019. (2) Save as otherwise provided, the provisions of this Ordinance shall come into force on such date as the Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. Amendment in section 2 of Punjab Act 5 of 2017. 2. In the Punjab Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 2, in clause (4), after the words and sign the Appellate Authority for Advance Ruling, , the words and sign the National Appellate Authority for Advance Ruling, shall be inserted; Amendment in section 10 of Punjab Act 5 of 2017. 3. In the principal Act, in section 10, (a) in sub-section (1), after the second proviso, the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsection (1) at both the places where they occur, the words, brackets, figure and letter or sub-section (2A), as the case may be, shall be inserted. (e) in sub-section (4), after the words, brackets and figure of sub-section (1) , the words, brackets, figure and letter or, as the case may be, sub-section (2A) shall be inserted. (f) in sub-section (5), after the words, brackets and figure under subsection (1) , the words, brackets, figure and letter or sub-section (2A), as the case may be, shall be inserted. (g) after sub-section (5), the following Explanations shall be inserted, namely:- Explanation 1. For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression aggregate turnover shall include the value of supplies made by such person from the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification: Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification: Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed. ; (b) for sub-section (7), the following sub-section shall be substituted, namely:- (7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed: Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, ..... 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(4), for the sign . , the sign : shall be substituted and thereafter following provisos shall be inserted, namely: Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner. ; (b) in sub-section (5), for the sign . , the sign : shall be substituted and thereafter following provisos shall be inserted, namely: Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner. . Insertion of new section 53A of Punjab Act 5 of 2017. 12. In the principal Act, after section 53, the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (1) or sub section (3) of section 101, any officer authorised by the Commissioner or an applicant, being distinct person referred to in section 25 aggrieved by such Advance Ruling, may prefer an appeal to National Appellate Authority: Provided that the officer shall be from the States in which such Advance Rulings have been given. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicants, concerned officers and jurisdictional officers: Provided that the officer authorised by the Commissioner may file appeal within a period of ninety days from the date on which the ruling sought to be appealed against is communicated to the concerned officer or the jurisdictional officer: Provided further that the National Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, or as the case may be, ninety days, allow such appeal to be presented within a further period not exceeding thirty days. Explanation. For remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 103, - (i) after sub-section (1), the following sub-section shall be inserted, namely: (1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on- (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961; (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961. ; (ii) in sub-section (2), after the words, brackets and figure in sub-section (1) , the words, brackets, figure and letter and sub-section (1A) shall be inserted. Amendment in section 104 of Punjab Act 5 of 2017. 18. In the principal Act, in section 104, in sub-section (1), (a) after the words Authority or the Appellate Authority , the words or the National Appellate Authority shall be inserted; (b) after the words and figures of section 101 , the words, figu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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