Section 117(4)(iii) in Punjab Goods and Services Tax Rules, 2017
(iii)[ The registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 by 31st March 2018, or within such period as extended by the Commissioner, on the recommendations of the Council, for each of the six tax periods during which the scheme is in operation indicating therein, the details of supplies of such goods effected during the tax period;] [Substituted by Punjab Notification No. G.S.R.32/P.A.5/2017/S.164/Amd.(13)/2018, dated 29.5.2018 (w.e.f. 29.6.2017).]