Punjab Sales Tax on Services Act, 2012

Chapter-III

PAYMENT AND COLLECTION OF TAX ON TAXABLE SERVICES

From: 2023-11-01 - To: 0000-00-00 20. Sales of taxable activity or transfer of ownership .- (1) Where the ownership of any business providing taxable services is sold, transferred or otherwise disposed of as an ongoing concern or activity, the fact of such sale, transfer or other disposition shall be intimated to the Commissioner within one month of the occurrence of such fact by the…