Punjab Electronic Invoice Monitoring System Rules, 2019

From: 2023-11-01 - To: 0000-00-00 PUNJAB ELECTRONIC INVOICE MONITORING SYSTEM RULES 2019 No. PRA/Orders.06/2019/1495.- In exercise of the powers conferred under section 76 of the Punjab Sales Tax on Services Act 2012 (XLII of 2012), the Punjab Revenue Authority, with the approval of the Government, is pleased to make the following rules: 1. Short title and commencement. - (1) These rules may be cited as the Punjab Electronic Invoice Monitoring System Rules 2019. (2) They shall come into force at once. 2. Definitions.- (1) In the rules, unless there is anything repugnant in the subject or context: (a) Act means the Punjab Sales Tax on Services Act 2012 (XLII of 2012); (b) e-IMS means Electronic Invoice Monitoring System to monitor the service provided by a registered person, by installing, integrating, fixing, attaching, inserting, embedding or otherwise placing such software and hardware, including cash register, instrument, modem, device either in the existing system of recording sale transaction and issuing sale invoice or otherwise, at the premises of the registered person to capture and transfer data about the transaction recorded or invoice issued by the registered person to the Authority's computer system on real time basis; and (c) video vigilance includes video surveillance, video analytics, video recording, video filming, video watch, video streaming through close circuit television system and/or any other electrical and/or electronic system, using additional, ancillary, auxiliary or supplementary equipment, device or instrument, by any mode and in any manner. (2) The word and expression used but not defined in the rules shall have the same meanings as are assigned to it in the Act or the rules made thereunder. 3. Monitoring through e-IMS.- A registered person having turnover of Six million rupees or above in the case of restaurant services and ten million rupees or above in case of all other services in the financial year 2017-18 or in a subsequent financial year shall be monitored through e-IMS by the Authority. 4. Installation and integration of e-IMS.- (1) A registered person liable to monitoring under rule 3 shall: (a) Modify its application…