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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G. O. Ms. No. 7/A1/CT/2017, Puducherry, the 27th June 2017)

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

further to amend the Puducherry Value Added Tax Rules, 2007,

namely:-



La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II



EXTRAORDINAIRE

EXTRAORDINARY



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2017 } | 27 {

No.

40

Poudouchéry

Mardi

27

Juin

2017

No.

Puducherry

Tuesday

27th

June

2017

( 6 Asadha 1939 )

890

LA GAZETTE DE L'ETAT

[PART–II

THE PUDUCHERRY VALUE ADDED TAX

(SECOND AMENDMENT) RULES, 2017

1. Short title and commencement.— These rules may be called the

Puducherry Value Added Tax (Second Amendment) Rules, 2017.

(2) They shall come into force with immediate effect.

2. Amendment of rule 19.— In the Puducherry Value Added Tax

Rules, 2007 (hereinafter referred to as the principal rules), in rule 19,

after sub-rule (12), the following new sub-rule shall be inserted, namely,-

“(13) The dealers filing tax return in Form-I under sub-rule (1)

and who are required to file the certificate of audit accounts in

Form-CC prescribed under rule 52 for the financial year ending

31st March, 2017, shall furnish along with the return for the tax

period preceding the appointed date of the Puducherry Goods and

Services Tax Act, 2017, the rate-wise details of inventory as on

the last day of that tax period.”.

3. Insertion of Annexure in Form-I,— In the principal rules,

in Form-1 appended under rule 19, after Annexure-V, the following

Annexure shall be inserted, namely,-

“ANNEXURE-VI

(To be attached with the return)

Rate-wise inventory details

Quantity

Sl.

Description of goods Rate of tax

(Nos./units/

Value

No.

kgs./tons./ltrs./

meters/others)

(1)

(2)

(3)

(4)

(5)

online publication at “http://styandptg.puducherry.gov.in”

Government Central Press

Directorate of Stationery and Printing

Puducherry-605 009.

Total

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.,

Commissioner-cum-Secretary to Government

(Finance).

”