GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017
State Rules of Punjab ยท 201756 provisions
The enactment
| Type | Rules |
|---|---|
| Year | 2017 |
| Jurisdiction | State of Punjab |
| Status | In force as published by the source |
| Provisions published | 56 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 27 Value of supply of goods or services where the consideration is not wholly in money
- Section 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent
- Section 29 Value of supply of goods made or received through an agent
- Section 30 Value of supply of goods or services or both based on cost
- Section 31 Residual method for determination of value of supply of goods or services or both
- Section 32 Determination of value in respect of certain supplies
- Section 33 Value of supply of services in case of pure agent
- Section 34 Rate of exchange of currency, other than Indian rupees, for PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 511 determination of value
- Section 35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
- Section 36 Documentary requirements and conditions for claiming input tax credit
- Section 37 Reversal of input tax credit in the case of non-payment of consideration
- Section 38 Claim of credit by a banking company or a financial institution
- Section 39 Procedure for distribution of input tax credit by Input Service Distributor
- Section 40 Manner of claiming credit in special circumstances
- Section 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
- Section 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
- Section 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
- Section 44 Manner of reversal of credit under special circumstances
- Section 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker
- Section 46 Tax invoice
- Section 47 Time limit for issuing tax invoice
- Section 48 Manner of issuing invoice
- Section 49 Bill of supply
- Section 50 Receipt voucher
- Section 51 Refund voucher
- Section 52 Payment voucher
- Section 53 Revised tax invoice and credit or debit notes
- Section 54 Tax invoice in special cases
- Section 56 Maintenance of accounts by registered persons
- Section 57 Generation and maintenance of electronic records
- Section 58 Records to be maintained by owner or operator of godown or warehouse and transporters
- Section 59 Form and manner of furnishing details of outward supplies
- Section 60 Form and manner of furnishing details of inward supplies
- Section 61 Form and manner of submission of monthly return
- Section 62 Form and manner of submission of quarterly return by the composition supplier
- Section 63 Form and manner of submission of return by non-resident taxable person
- Section 64 Form and manner of submission of return by persons providing online information and database access or retrieval services
- Section 65 Form and manner of submission of return by an Input Service Distributor
- Section 66 Form and manner of submission of return by a person required to deduct tax at source
- Section 67 Form and manner of submission of statement of supplies through an e-commerce operator
- Section 68 Notice to non-filers of returns
- Section 69 Matching of claim of input tax credit
- Section 70 Final acceptance of input tax credit and communication thereof
- Section 71 Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
- Section 72 Claim of input tax credit on the same invoice more than once
- Section 73 Matching of claim of reduction in the output tax liability
- Section 74 Final acceptance of reduction in output tax liability and communication thereof
- Section 75 Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
- Section 76 Claim of reduction in output tax liability more than once
- Section 77 Refund of interest paid on reclaim of reversals
- Section 78 Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
- Section 79 Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier
- Section 80 Annual return
- Section 81 Final return
- Section 82 Details of inward supplies of persons having Unique Identity Number
- Section 83 Provisions relating to a goods and services tax practitioner
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