In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 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 amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O. 24 /P.A.5/2017/Ss.50, 54 and 56/ 2017, dated the 30th June, 2017, namely:-
AMENDMENT
In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words "Tax period", the words "Month/Quarter" shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7,the following shall be substituted, namely:-
5.
6.
7.
2. This notification shall be deemed to have come into force on and with effect from the 18th day of May, 2021.
K A P SINHA,
Additional Chief Secretary (Taxation)
to Government of Punjab,
Department of Excise and Taxation.