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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 27/CT/2017-18, Puducherry, dated 18th August 2017)

NOTIFICATION

In exercise of the powers conferred by section 164 of the

Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017),

the Lieutenant-Governor, Puducherry, hereby makes the following rules

further to amend the Puducherry Goods and Services Tax Rules, 2017,

namely:—

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No. 54 Poudouchéry Vendredi

Août

2017

No.

Puducherry

Friday

18th

August

2017

(27 Sravana 1939)

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LA GAZETTE DE L'ETAT

[PART–II

(1) These rules may be called the Puducherry Goods and Services

Tax (Fifth Amendment) Rules, 2017.

(2) Save as otherwise provided, they shall come into force on the

date of their publication in the Official Gazette.

2. In the Puducherry Goods and Services Tax Rules, 2017,

(i) in rule 3, in sub-rule (4), for the words “sixty days”, the

words “ninety days” shall be substituted;

(ii) in rule 17, with effect from the 22nd June, 2017, in

sub-rule (2), after the words, “said form”, the words “or after receiving

a recommendation from the Ministry of External Affairs, Government of

India” shall be inserted;

(iii) in rule 40, with effect from the lst day of July, 2017, in

sub-rule (1), for clause (b), the following shall be substituted, namely:—

“(b) the registered person shall within a period of thirty days

from the date of becoming eligible to avail the input tax credit under

sub-section (1) of section 18, or within such further period as may

be extended by the Commissioner by a notification in this behalf,

shall make a declaration, electronically, on the common portal in

Form GST ITC-01 to the effect that he is eligible to avail the input

tax credit as aforesaid:

Provided that any extension of the time-limit notified by the

Commissioner in the Board shall be deemed to be notified by the

Commissioner.”;

(iv) in rule 61, with effect from the lst day of July, 2017, in

sub-rule (5), for the words “specify that”, the words “specify the manner

and conditions subject to which the” shall be substituted;

(v) in rule 87,–

(a) in sub-rule (2), the following shall be inserted, namely:—

“Provided that the challan in Form GST PMT-06 generated at

the common portal shall be valid for a period of fifteen days.

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Provided further that a person supplying online information and

database access or retrieval services from a place outside India to

a non-taxable online recipient referred to in section 14 of the

Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also

do so through the Board's payment system namely, Electronic

Accounting System in Excise and Service Tax from the date to be

notified by the Board.”;

(b) in sub-rule (3), for the second proviso, the following proviso

shall be substituted, namely:—

“Provided further that a person supplying online information and

database access or retrieval services from a place outside India to

a non-taxable online recipient referred to in section 14 of the

Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also

make the deposit under sub-rule (2) through international money

transfer through Society for Worldwide Interbank Financial

Telecommunication payment network, from the date to be notified

by the Board.”;

(vi) for rule 103, with effect from the 1st day of July, 2017, the

following rule shall be substituted, namely:—

“103. Qualification and appointment of Members of the

Authority for Advance Ruling.— The Government shall appoint

officers not below the rank of Joint Commissioner as Member of

the Authority for Advance Ruling.”;

(vii) in “Form GST REG-01” under the heading ‘Instructions for

submission of Application for Registration’, after Serial No. 15, the

following Serial No. shall be inserted, namely:—

“16. Government Departments applying for registration as

suppliers may not furnish Bank Account details.”;

(viii) With effect from the 22nd June, 2017 for “Form GST

REG-13”, the following Form shall be substituted, namely:—

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[PART–II

Instructions for submission of application for registration for

UN Bodies / Embassies / Others notified by the Government.

* Every person required to obtain a unique identity number shall

submit the application electronically.

* Application shall be filed through Common Portal or registration can

be granted suo-moto by proper officer.

* The application filed on the Common Portal is required to be signed

electronically or through any other mode as specified by the

Government.

10.

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* The details of the person authorized by the concerned entity to sign

the refund application or otherwise, should be filled up against the

“Authorized Signatory details” in the application.

* PAN / Aadhaar will not be applicable for entities specified in clause (a)

of sub-section (9) of section 25 of the Act.

(ix) With effect from the 1st day of July, 2017, in Form GST

TRAN-1 in Serial No. 7,—

(i) in item (a), for the word, figures and brackets “and 140 (6)”,

the figures, brackets and word, “140 (6) and 140 (7)” shall be

substituted;

(ii) in item (b),—

(a) after the word, figures and brackets, “section 140 (5)”, the

words, figures and brackets “and section 140(7)” shall be

inserted;

(b) for column heading 1, the column heading “registration

number of the supplier or input service distributor” shall

be substituted;

and taxes”, the brackets and words “(central taxes)” shall

be inserted.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary to Government (Finance).

————

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

Government Central Press

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Puducherry-605 009.