Section 44(2) in Punjab Goods and Services Tax Rules, 2017
(2)[ The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.] [Substituted by Punjab Notification No. G.S.R.42/P.A.5/2017/S.164/Amd.(3)/2017, dated 20.9.2017 (w.e.f. 29.6.2017).]
