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TMI BlogPunjab Goods and Services Tax (Second Removal of Difficulties) Order, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... FFICULTIES) ORDER, 2022 No. S.O. 52/P.A.5/2017/S.172/2022. WHEREAS, sub-section (4) of section 16 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 a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier; AND WHEREAS, the financial year 2017-18 was the first year of the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Act, and all other powers enabling him in this behalf, the Governor of Punjab, on recommendations of the Council, is pleased to make 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, 2022. (2) This order shall be deemed to have come into force on and wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of section 37 of the said Act, after the existing proviso, the following, proviso shall be inserted, namely: Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under sub- section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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