In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Punjab Goods and Servicei Tax Act, 2017 (Punjab Act No.5 of 2017) (hereafter in this notification referred to as the said Act), I, on the recommendations of the Council, hereby extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Punjab Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2019 to March, 2020 till the eleventh day of the month succeeding such month.

2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.

VIVEK PRATAP SINGH

COMMISSIONER OF STATE TAX