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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G. O. Ms. No. 36/CT/2017-18, Puducherry, dated 20th September 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:-
(1) These rules may be called the Puducherry Goods and Services Tax
(Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall be deemed to
have come into force on the 15th day of September, 2017.
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20 {
No.
146
Poudouchéry
Mercredi
20
Septembre
2017 (29 Bhadra 1939)
No.
Puducherry
Wednesday
20th
September
2017
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2. In the Puducherry Goods and Services Tax Rules, 2017, (hereinafter
referred to as the principal rules), in rule 3-
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
"(3 A) Notwithstanding anything contained in sub-rules (1), (2) and (3),
a person who has been granted registration on a provisional basis under rule 24
or who has applied for registration under sub-rule (1) of rule 8 may opt to
pay tax under section 10 with effect from the first day of October, 2017
by electronically filing an intimation in FORM GST CMP-02, on the common portal
either directly or through a Facilitation Centre notified by the Commissioner,
before the said date and shall furnish the statement in FORM GST ITC-03
in accordance with the provisions of sub-rule (4) of rule 44 within a period
of ninety days from the said date:
Provided that the said persons shall not be allowed to furnish the
declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has
been furnished.";
(ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)",
the words, brackets, figure and letter "or sub-rule (3A)" shall be inserted;
3. In the principal rules, after rule 120, the following rule shall be inserted,
namely:-
"120A. Every registered person who has submitted a declaration
electronically in FORM GST TRAN-1 within the time period specified in rule 117,
rule 118, rule 119 and rule 120 may revise such declaration once and submit
the revised declaration in FORM GST TRAN-1 electronically on the common
portal within the time period specified in the said rules or such further
period as may be extended by the Commissioner in this behalf.";
4. In the principal rules, in rule 127, after clause (iii), the following clause
shall be inserted, namely:-
"(iv) to furnish a performance report to the Council by the tenth of the
close of each quarter.";
5. In the principal rules, in rule 138, in sub-rule (1), the following provisos
shall be inserted, namely:-
"Provided that where goods are sent by a principal located in one State
to a job-worker located in any other State, the e-way bill shall be generated
by the principal irrespective of the value of the consignment:
Provided further that where handicraft goods are transported from one
State to another by a person who has been exempted from the requirement of
obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall
be generated by the said person irrespective of the value of the consignment.
Explanation— For the purposes of this rule, the expression "handicraft
goods" has the meaning as assigned to it in the notification issued vide G. O. Ms.
No. 34/CT/2017-18, dated 20th September, 2017 of the Commercial Taxes
Secretariat, Government of Puducherry and published in the Official Gazette.
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6. In the principal rules, in "FORM GST TRAN-1", the following insertions
shall be deemed to have been made with effect from the 1st day of July, 2017,
namely:-
(i) in Serial No. 5 (a), in the heading, for the words, figures and brackets
"Section 140 (1) and Section 140 (4) (a)", the words, figures, brackets and letter
"Section 140 (1), Section 140 (4) (a) and Section 140 (9)" shall be substituted;
(ii) in Serial No.7(a). in the table, in Serial No. 7A, in the heading, after
the word "invoices", the words, brackets and letters "(including Credit Transfer
Document (CTD))" shall be inserted;
(iii) after the words "Designation/Status", the following shall be inserted,
namely:-
"Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of
the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit
Transfer
Document (CTD) shall also file Trans 3 besides availing credit in table 7A under
the heading "inputs.";
7. In the principal rules, in "FORM GSTR-4", in Serial No. 8, in entry 8B(2),
for the words "Intra-State Supplies", the words "Inter-State Supplies" shall be
deemed to have been substituted with effect from the 1st day of July, 2017;
8. In the principal rules, in the Notes to "FORM GST EWB-01", after Note 4,
the following Note shall be deemed to have been inserted with effect from the
30th day of August, 2017, namely:-
"5. The details of bill of entry shall be entered in place of invoice where
the consignment pertains to an import.".
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
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