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THE PUNJAB GOODS AND SERVICES TAX ACT, 2017 Notification
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Body NOTIFICATION No. S.O. 38/P.A.5/2017/S.148/Amd./2023, Dated 8th May, 2023

In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017(Punjab Act 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. 66/P.A.5/2017/ S.148/2019, dated the 31st May, 2019 published in the Punjab Government Gazzette, (Extraordinary), Part III, dated the 24th June, 2019 namely :-

AMENDMENT

In the said notification, in the second paragraph, after the third proviso, the following proviso shall be inserted, namely: -

"Provided also that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Punjab Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022 till the 31st day of July, 2022.".

2. This notification shall be deemed to have come into force on and with effect from 05th day of July, 2022.

VIKAS PRATAP,

Financial Commissioner (Taxation)

to Government of Punjab,

Department of Excise and Taxation.