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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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®ı Amflºƒˆ ÿk^π¬˛wÁ\ 2013 } Û[ | 14 { No. 21 Poudouchéry Vendredi 1 4 Juin 2013
No. Puducherry Friday 14th June 2013
(24 Jyaistha 1935)
GOVERNMENT OF PUDUCHERRY
FINANCE DEPARTMENT
(G.O. MS. NO. 16/F2/2013, dated 14th June 2013)
NOTIFICATION
In exercise of the powers conferred by section 71 of the P u d u c h e r r y Va l u e A d d e d Ta x A c t , 2 0 0 7 ( A c t N o . 9 o f 2 0 0 7 ) , the Lieutenant-Governor, Puducherry hereby makes the following rules, namely:–
THE PUDUCHERRY VALUE ADDED TAX
(AMENDMENT) RULES, 2013
1. Short title and commencement.— (1) These rules may be called the Puducherry Value Added Tax (Amendment) Rules, 2013.
(2) They shall come into force on the 1st day of July 2013.
[ 121 ] 122 LA GAZETTE DE L'ETAT [PART–II
2. Amendment of rule 19.— In the Puducherry Value Added Tax Rules, 2007 (hereinafter referred to as the principal rules), in rule 19, in sub-rule (12), for the existing proviso, the following provisos shall be substituted, namely:–
"Provided that such category of dealers as may be directed
by the Commissioner shall file monthly returns electronically:
Provided further that pursuant to the directions of the Commissioner where any dealer has to file monthly returns electronically on and after 1st April, 2010 onwards, shall file such monthly returns electronically and shall produce proof of payment of tax due thereon:
Provided also that where any dealer has filed monthly returns electronically, but not produced proof of payment of tax due thereon or penalty etc., such dealer shall be liable to be proceeded under the provisions of the Act for recovery of arrears of tax and penalty due from him.".
3. Insertion of Annexures in Form-I.— In the principal rules, in Form-I appended under rule 19, after Annexure-III, the following shall be inserted, namely :–
"ANNEXURE - IV
(To be attached with the return)
Invoice-wise details of local sales effected to registered dealers
| Sl. No. (1) | TIN (2) | dealer Name of the (3) | Invoice No. (4) | Date (5) | Sales value (`) (6) | Output tax (7) | (`) Total Sales value (col.6+col.7) (Invoice value) (8) | Category (9) |
| Total local sales to registered dealer (A) | ||||||||
| Total local sales to others (B) | ||||||||
| Total local sales (A)+(B) |
Category: R- Sale to registered dealer, U-Sale to unregistered dealer.
123
PART–II] LA GAZETTE DE L'ETAT
ANNEXURE- V
(To be attached with the return)
Invoice-wise details of local purchases effected from registered dealers
| Sl. No. (1) | TIN (2) | dealer Name of the (3) | Invoice No. (4) | Date (5) | Purchase value (`) (6) | (`) Total Input tax (col.6+col.7) purchase value (7) (8) | Category (9) | |
| Total local purchases from registered dealer (A) | ||||||||
| Total local purchases from others (B) | ||||||||
| Total local purchases (A)+(B) |
Category: R-Purchase from registered dealer, U-Purchase from unregistered dealer.".
(By order of the Lieutenant-Governor)
W.V. R. MURTHY, I.A.S.,
Secretary to Government (Finance).
————
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