In exercise of the powers conferred by section 164 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 rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely: -
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall be deemed to have come into force on and with effect (2) from 5th May, 2020.
2. In the Punjab Goods and Services Tax Act, 2017 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely:-
"Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).".
3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely:-
"67A. Manner of furnishing of return by short messaging service facility.-
Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax peried, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Explanatian.- For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.".
A. VENU PRASAD,
Financial Commissioner (Taxation) and Secretary to
Government of Punjab,
Department of Excise and Taxation.
CORRIGENDUM ............... Dated 14th July, 2021
In the Government of Punjab, Department of Excise and Taxation, Notification No. G.S.R.77/P.A.5/2017/S.164/Amd.(36)/2020, dated the 28th September, 2020 published in Punjab Government Gazette (Extraordinary) dated the 5th October, 2020, in rule 67-A, For "using tihe" Read "using the".