Punjab Goods and Services Tax (Removal of Difficulties) Order, 2022

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..... DER, 2022 No. S.O. 51/P.A.5/2017/S.172/2022. Whereas, certain difficulties have arisen in giving effect to the provisions of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 .....

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..... be ineligible for the composition scheme under section 10 subject to the fulfilment of all other conditions specified therein; (ii) it is further clarified that in computing his aggregate turnover in order to determine his eligibility for composition scheme, value of supply of any exempt services including services by way of extending deposits, loans or advances in so far as the consideration i .....

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