THE PUNJAB GOODS AND SERVICES TAX ACT, 2017 Notification
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Body NOTIFICATION No. S.O. 129/P.A.5/2017/S.128/Amd./2021, Dated 12th November, 2021

In exercise of the powers conferred by section 128 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 the recommendations of the Council, is pleased to make the following further amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.13/P.A.5/2017/S.128/ 2018, dated the 27th February, 2018, published in the Punjab Government Gazette (Extraordinary), dated the 7th March, 2018, namely:-

AMENDMENT

1. In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:-

"Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely:—

Table

S.No.	Class of registered persons	Amount
(1)	(2)	(3)
1.	Registered persons who have nil outward supplies in the tax period	Two hundred and fifty rupees
2.	Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S.No.1	One thousand rupees
3.	Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No.1	Two thousand and five hundred rupees

2. This notification shall be deemed to have come into force on and with effect from 1st June, 2021.

A.VENU PRASAD

Additional Chief Secretary (Taxation) to

Government of Punjab,

Department of Excise and Taxation.