In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, further to amend the Punjab Value Added Tax Rules, 2005, namely :-

RULES

1.(1) These rules may be called the Punjab Value Added Tax (____Amendment) Rules, 2010.

(2) They shall come into force on and with effect from the date of their publication in the Official Gazette.

2. In the Punjab Value Added Tax Rules, 2005, in Rule 40, in sub-rule(2), in the proviso, at the end, for the sign " .", the sign ":" shall be substituted and thereafter the following proviso shall be added, namely :-

"Provided further that for the year 2008-09, the statutory declaration under the Central Sales Tax Act, 1956 shall be filled up-to 31st day of March, 2010."