Section 22(4) in Punjab Goods and Services Tax Rules, 2017
(4)Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG -20.[Provided that where the person instead of replying to the notice served under sub-rule (1) for contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.] [Inserted by Notification No. G.S.R.74/P.A.5/2017/S.164/Amd.(20)/2018, dated 3.10.2018 (w.e.f. 29.6.2017).]
