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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
Puducherry Value Added Tax Act, 2007 (Act No. 9 of 2007),
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.
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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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No. 21
Poudouchéry
Vendredi
14
Juin
2013
No.
Puducherry
Friday
14th
June
2013
(24 Jyaistha 1935)
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
Total local sales to registered dealer (A)
Total local sales to others (B)
Total local sales (A)+(B)
Sl. No.
TIN
Name of the
dealer
Invoice No.
Date
Sales value (`)
Output tax
Total
Sales value
(Invoice value)
(col.6+col.7)
(`)
Category
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Category: R- Sale to registered dealer, U-Sale to unregistered dealer.
123
PART–II]
LA GAZETTE DE L'ETAT
online publication at “http://styandptg.puducherry.gov.in”
Government Central Press
Directorate of Stationery and Printing
Puducherry-9.
ANNEXURE- V
(To be attached with the return)
Invoice-wise details of local purchases effected from registered dealers
(By order of the Lieutenant-Governor)
W.V. R. MURTHY, I.A.S.,
Secretary to Government (Finance).
————
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.”.
Sl. No.
TIN
Name of the
dealer
Invoice No.
Date
Purchase value (`)
Input tax
Total
purchase value
(col.6+col.7)
(`)
Category
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)