Punjab Goods and Services Tax (Fifth Amendment) Rules, 2023

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..... powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017(Punjab Act 5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely: - RULES (1) These rules may be called the Punjab Goods and Service .....

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..... owing clause shall be substituted, namely:- '(a) Authority means the Authority notified under sub-section (2) of section 171 of the Act ; ' VIKAS PRATAP, Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI .....

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