GOVERNMENT OF PUDUCHERRY
FINANCE DEPARTMENT
(G.O. Ms. No. 60/F2/2015, dated 31st March 2015)
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:–
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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:–
“(8) Every registered dealer who opts to pay tax under
sub-section (1) of section 19 shall file a return for each tax period
in Form-K on or before 15th of the month succeeding to the quarter
to which the return relates to the assessing authority along with
proof for payment of tax.”.
(By order of the Lieutenant-Governor)
CHANDRAKER BHARTI,
I.A.S.,
Secretary to Government (Finance).
online publication at “http://styandptg.puducherry.gov.in”
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