GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
Dated : 13th September, 2013
No. . – In exercise of the powers conferred by sub-section (1) ofsection 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act NO.8 of 2005), and allother powers enabling him in this behalf, the Governor of Punjab is pleased to make thefollowing rules further to amend the Punjab Value added Tax Rules, 2005, namely:-
1 (1) These rules may be called the Punjab Value Added Tax ( Amendment) Rules, 2013.
(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 41, for the words “fifty lacs”,the words “one crore” shall be substituted.
Financial Commissioner Taxation and
Secretary to Government of Punjab,
Department of Excise and Taxation.