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Punjab_Value_Added_Tax_Rules

Section / Rule Number Content


15 Determination of taxable turnover by a person
16 Classification of taxable turnover according to different rate of tax
17 Calculation of tax on taxable turnover
18 Conditions for input tax credit
19 Input tax credit on capital goods
20 Eligibility of input tax credit on job work
21 Inadmissibility of input tax credit in certain cases
22 Calculation of input tax credit
23 Input tax credit where identification of goods is possible
24 Input tax credit where identification of goods is not possible
25 Input tax credit on stock held on the appointed day
26 Input tax credit on duplicate invoice
27 Net tax payable
15A Gross Turnover in case of D-2, BWH-2, B-1, L-1, L-1A and L-1B licensees registered under the punjab VAT Act, 2005
17A Application Form for opting out of lump sum tax

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