Chapter 9 Mode of payment of tax and demand

Punjab_Value_Added_Tax_Rules

39. General mode of payment of tax, demand or other sum
39A. Electronic payment of tax, demand or other sum
40. Information of a works contract and payment of tax relating thereto
40A. Information of purchases in certain cases
41. Payment of tax by a casual trader
42. Payment of tax by a person, other than a casual trader or a registered dealer, who carries on business temporarily for a period not exceeding one hundred twenty days in a year.
43. Payment of tax by a person whose registration is cancelled under the Act
44. Procedure for collection of tax on contract basis
45. Verification and adjustment of deposits claimed
45A. Verification and adjustment of input tax credit
46. Verification of periodical collection

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.