Section 5(1) in Punjab General Sales Tax (Deferment and Exemption) Rules, 1991
(1)A unit in respect of which eligibility certificate has been issued shall, within a period of thirty days from the date of its issue, make an application for the grant of benefit of deferment of, or exemption from, the liability to pay tax in Form ST (D&E) I to the prescribed authority. The prescribed authority shall issue certificate in Form ST (D&E) I within a period of thirty days of receipt of the application which should be complete in all respects. In case the certificate is not issued within thirty days, the prescribed authority shall record the reasons for the delay.
