In exercise of the powers conferred by sub-section (1) of section 11 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to make the following amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.37/P.A.5/2017/S.11/2017, dated the 30th June, 2017, published in the Punjab Government Gazette (Extraordinary), Part III, dated the 30th June, 2017,namely:-
AMENDMENT
In the said notification, -
(i) in the Table, -
(a) against serial number 7, in the entry in column (3), for the words and brackets, "twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year", the following words, brackets and figures shall be substituted, namely, -
"such amount in the preceding financial year as makes them eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)";
(b) after serial number 9A and the entries relating thereto, the following shall be inserted namely: -
(c) against serial number 14, in the entry in column (3), after the word 'below', the words 'or equal to' shall be inserted;
(d) against serial number 19A, in the entry in column (5), for the figures "2019", the figures "2020" shall be substituted;
(e) against serial number 19B, in the entry in column (5), for the figures "2019", the figures "2020" shall be substituted;
(f) after serial number 24A and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: -
(g) after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(h) against serial number 35, in the entry in column (3), after the entry (q), the words "(r) Bangla Shasya Bima" shall be inserted;
(i) against serial number 45, in the entries in column (3), for the words and brackets "twenty lakh rupees (ten lakh rupees in case of special category states) in the preceding financial year", wherever they occur, the following words, brackets and figures shall be substituted, namely, -
(j) after serial number 82 and the entries relating thereto, the following shall be inserted namely: -
2. This notification shall be deemed to have come into force on and with effect from the 1st day of October, 2019.
M.P. SINGH,
Additional Chief Secretary-cum-
Financial Commissioner (Taxation) to
Government of Punjab,
Department of Excise and Taxation.