In exercise of the powers conferred by sub-section (1), sub-section (3) and sub- section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), (hereafter in this notification referred to as the said Act) , 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. 17/P.A.5/ 2017/Ss.9,11,15 and 16/2017, dated the 30th June,2017, namely:-
AMENDMENT
In the said notification, -
(A) in the Table, -
(I) against serial number 3, in column (3), -
(a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
(b) against items (vii) and (x), for the entry in column (4), the entry "6" shall be substituted;
(c) in item (xii), for the brackets and figures "(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)", the brackets and figures "(vii), (viii)," shall be substituted;
(II) against serial number 7, in column (3), in item (i), the words "above one thousand rupees but" shall be omitted;
(III) against serial number 8, in column (3), -
(a) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: -
[Please refer to Explanation no. (iv)]";
(b) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -
(IV) against serial number 9, in column (3), -
(a) for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -
[Please refer to Explanation no. (iv)]
(2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or before the 15th March of the preceding Financial Year:
Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16th August, 2022:
Provided further that invoice for supply of the service charging State tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August, 2022.";
(b) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: -
(c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -
(V) against serial number 10, in column (3), -
(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: -
(b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted;
(VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely:-
(VII) against serial number 15, in column (3), -
(a) item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
(b) in item (vii), the brackets and figures "(i)," shall be omitted;
(VIII) against serial number 26, in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted;
(IX) after serial number 31 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
2.5
(b) in item (ii), after the brackets and figures "(i)", the word, brackets and figure "and (ia)" shall be inserted;
(B) in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely: -
"(xxxvii) 'print media' means,-
(i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;
(ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);
(xxxviii) 'clinical establishment' means, -
a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
(xxxix) 'health care services' means, -
any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
(xl) 'goods transport agency' means, -
any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.";
(C) After Annexure IV, following annexure shall be inserted, namely: -
"Annexure V
FORM
Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority.
Reference No.-
Date: -
1. I/We ______________________(name of Person), authorised representative of M/s..................have taken registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during the financial year under forward charge in accordance with section 9(1) of the PGST Act, 2017 and to comply with all the provisions of the PGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both;
2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised.
Note: The last date for exercising the above option for any financial year is the 15th March of the preceding financial year. The option for the financial year 2022-2023 can be exercised by 16th August, 2022.".
2. This notification shall be deemed to have come into force on and with effect from the 18th July, 2022.
VIKAS PRATAP,
Financial Commissioner Taxation
to Government of Punjab,
Department of Excise and Taxation.