Electronic submission of returns
With effect from the quarter ending December 31, 2009, electronic submission of returns has been made mandatory for:
Further, with effect from the quarter ending March 31, 2010, it has been proposed to make electronic submission of returns mandatory for all the taxable persons.
Amendment to Notification No. S.O.21/P.O.5/2005/S.92/2005
Notification No. S.O.21/P.O.5/2005/S.92/2005; prescribing the conditions subject to which the concessions granted under the Punjab General Sales Tax (Deferment and Exemption) Rules,1991 continue to be availed by the industrial units has been amended. The amendment has been brought about in the conditions relating to utilization of notional input tax credit.