THE PUNJAB GOODS AND SERVICES TAX ACT, 2017 Notification
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Body NOTIFICATION No. S.O.62/P.GS.T.R72017/R.46/Amd72020, Dated 18th December, 2020

In exercise of the powers conferred by the first proviso to rule 46 of the Punjab Goods and Services Tax Rules ,2017 and all other powers enabling him in this behalf , the Governor of Punjab , on the recommendations of the Council, is hereby pleased to make the following amendment in the notification of the Government of Punjab in the Department of Excise and Taxation . No. S.O. 23/PGSTR/2017/R.46/2017, dated the 30th June, 2017 , published in the Gazette of Punjab , Extraordinary , Part III, dated the 30th June ,2017, namely

AMENDMENT

In the said notification, with effect from the 01 st day of April, 2021 , for the Table, the following shall be substituted, namely , -

Table

serial Number	Aggregate Turnover in the preciding Financial Year	Number of Digits of Harmonised System of Nomenclature Code (HSN Code)
(1)	(2)	(3)
1.	Up to rupees five crores	4
2.	more than rupees five crore	6

Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code , as specified in the corresponding entry in column (3 ) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons ."

A.VENU PRASAD,

Financial Commissioner (Taxation) and Secretary to
Government of Punjab,

Department of Excise and Taxation.