Section 11 in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
11. Registers to be maintained by prescribed authority.
- The prescribed authority shall maintain a ledger account in form ST (D and E) V and Form ST (D and E) VI, respectively in respect of eligible units regarding deferment or exemption certificate granted to the units and entries regarding the grant of deferment or exemption certificate shall be made in the ledger so maintained.
