1. (1) Short title. —This Order may be called the Punjab Goods and Services Tax (Second Removal of Difficulties) Order, 2019.
Whereas, certain difficulties have arisen in giving effect to the provisions of the Punjab Goods & Services Tax Act, 2017, hereinafter in this order referred to as the said Act, in so far as it elates to the provisions of section 10 of the said Act;
Some Rules to amend The Punjab Goods and Services Tax Rules, 2017. This Rules was Published by the Government of Punjab.
The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.