Section 10(3) in The Punjab Goods and Services Tax Act, 2017
(3)The option availed of by a registered person under sub-section (1) [or sub-section (2A), as the case may be,] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.] shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1) [or sub-section (2A), as the case may be,] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.].
