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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II ➢ EXTRAORDINAIRE EXTRAORDINARY
➢ Publiée par Published by
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▪ ➢ 2015 } | 31 { No. 23 Poudouchéry Mardi 3 1 Mars 2015
No. Puducherry Tuesday 31st March 2015
( 10 Chaitra 1937 )
GOVERNMENT OF PUDUCHERRY
FINANCE DEPARTMENT
(G.O. Ms. No. 60/F2/2015, dated 31st March 2015)
190 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY VALUE ADDED TAX (AMENDMENT) RULES, 2015
1. (1) Short title and commencement.— These rules may be called
the Puducherry Value Added Tax (Amendment) Rules, 2015.
(2) They shall come into force on the 1st day of April 2015.
2. Amendment of rule 8.— In the Puducherry Value Added Tax Rules, 2007, (hereinafter referred to as the Principal rules), for rule 8, the following rule shall be substituted, namely:–
"8. Every registered dealer other than a casual dealer, on expiry of the validity period of registration, within thirty days of the commencement of the year shall, until his registration is cancelled, submit his registration certificate to the registering authority and pay the fee as required under sub-section (2) or under the proviso to sub-section (2) of section 8 as the case may be subject to rule 9, for renewal of registration. The registering authority shall immediately return the registration certificate with due endorsement of renewal, unless there is any reason to withhold such registration certificate and such reason shall be recorded.".
3. Amendment of rule 9.—In rule 9 of the Principal rules, after
sub-rule (2), the following proviso shall be inserted namely:–
"Provided that the dealer opted to pay the registration fee for three years in advance shall pay fee for each additional place of business a sum equal to three times of the fees specified under sub-rule (1) and/or (2) as applicable.".
4. Amendment of rule 19.— In rule 19 of the Principal rules, for
sub-rule (8), the following sub-rule shall be substituted, namely:–