Punjab Sales Tax on Services Act, 2012

The

PUNJAB
SALES TAX ON SERVICES ACT, 2012

CONTENTS

PART-I: The Punjab Sales Tax on Services Act, 2012.
PART-II: Punjab Sales Tax Rules:
(1) The Punjab Sales Tax on Services (Registration and De-Registration) Rules 2012.
(2) The Punjab Sales Tax on Services (Filing of Returns) Rules 2012.
(3) The Punjab Sales Tax on Services (Adjustment of Tax) Rules 2012.
(4) The Punjab Sales Tax on Services (Specific Provisions) Rules 2012.
(5) The Punjab Sales Tax on Services (Computerized System) Rules 2012.
(6) The Punjab Sales Tax on Services (Authorized Representatives) Rules 2012.
(7) The Punjab Sales Tax on Services (Audit) Rules 2012.
(8) The Punjab Sales Tax on Services (Adjudication and Appeals) Rules 2012.
(9) The Punjab Sales Tax on Services (Alternative Dispute Resolution) Rules 2012.
(10) The Punjab Sales Tax on Services (Recovery) Rules 2012.
(11) The Punjab Sales Tax on Services (Definitions) Rules 2012.
(12) The Punjab Sales Tax on Services (Enforcement) Rules, 2014.
(13) The Punjab Sales Tax on Services (Withholding) Rules, 2015.
(14) The Punjab Revenue Authority (Appellate Tribunal) Rules 2016.
(15) The Punjab Sales Tax on Services (Refund) Rules, 2019.
(16) The Punjab Sales Tax on Services (Determination of Minimum Tax Liability) Regulations, 2019.
(17) The Punjab Electronic Invoice Monitoring System Rules 2019.
(18) Punjab Sales Tax Special Procedure (Transportation or Carriage of
Petroleum Oils through Oil Tankers) Rules 2020.
(19) The Punjab Place of Provision of Services Rules, 2023.
PART-III: Punjab Sales Tax Notifications.
PART-IV: Punjab Sales Tax Circular, Clarifications & FAQ’s etc.
PART-V: The Punjab Revenue Authority Act, 2012 & Rules.
The Punjab Revenue Authority (Members and Secretary) Rules, 2016.
PART-VI: The Punjab Sales Tax Ordinance, 2000 (Repealed).
PART-VII: The Punjab Infrastructure Development Cess Act, 2015, Notifications & Circulars.
PART-VIII: The Punjab Workers Welfare Fund Act 2019

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