Category Archives: Punjab Value Added Tax Act

PVAT 2013 extended to Chandigarh with modifications

THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 29th June, 2016 G.S.R. 636(E).—In exercise of the powers conferred by section 87 of the Punjab Reorganisation Act, 1966 (31 of 1966), the Central Government hereby extends to the Union territory of Chandigarh, the Punjab Value Added Tax… Read More »

Rule 36 of PVAT Act Amended

NOTIFICATION NO. SO 12 [P.A.8/2005/S.70/2016] DATED 20-2-2016 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… Read More »

TIN in 7 days under Punjab VAT act

Punjab Value Added Tax Act, 2005 NOTIFICATION NO.GSR 28 [P.A.8/2005/S.70/AMD.(58)/2016], DATED 31-3-2016 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… Read More »

Period of limitation expire, Assessement time can’t be extended :SC

Period of limitation   Facts of the Case The Assessing Officer sent notices to the respondent- assessee in Form ST-XIV forAssessment Years 2000- 01, 2001-02, 2002-03 and 2003-04., i.e., after the expiry of three years. The assessee took an objection that these notices were sent beyond the period of assessment and, therefore, it was not… Read More »