Seeks to extend dates of specified compliances in exercise of powers under section 168A of Punjab Goods and Services Tax Act, 2017

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..... No. S.O. 20/P.A.5/2017/S.168A/2023. -In partial modification of the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.41/P.A.5/2017/S.168A/2017, dated the 22nd March, 2021 and Notification No. S.O. 77/P.A.5/2017/S.168A/2021, dated the 7th July, 2021 and in exercise of the powers conferred by section 168A of the Punjab Goods and Services Tax Act, 2017(Punjab Act No.5 .....

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..... recovery of erroneous refund; (iii) exclude the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act. 2. This notification shall be deemed to have come into force on and with effect from the 1st day of March, 2020. VIKAS PRATAP, Financial Commissi .....

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