Seeks to amend Notification No.S.O. 23 /PGSTR/2017/R.46/2017, dated the 30th June , 2017

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..... 46/Amd/2020 - ln exercise of the powers conferred by the first proviso to rule 46 of the Punjab Goods and Services Tax Rules , 2017 and all other powers enabling him in this behalf , the Governor of Punjab , on the recommendations of the Council , is hereby pleased to make the following amendment in the notification of the Government of Punjab in the Department of Excise and Taxation No. S.O. 23 .....

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..... a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code , as specified in the corresponding entry in column (3 ) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. A. VENU PRASAD, Additional Chief Secretary Taxation to .....

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