WHEREAS, sub-section (4) of section 52 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 every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month;

AND WHEREAS, certain operators, were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under sub-section (4) of section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section;

NOW, THEREFORE, in exercise of the powers conferred by section 172 of 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) This Order may be called the Punjab Goods and Services Tax (Removal of Difficulties) Order, 2018.

(2) This order shall be deemed to have come into force on and with effect from the 31st day of the December, 2018.

2. In section 52 of the Punjab Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely:-

"Explanation: - For the purposes of this sub-section, it is hereby declared that the due date for furnishing the said statement for the months of October, November and December, 2018 shall be the 31st January, 2019.".

M.P. SINGH,

Additional Chief Secretary-cum-

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.