[ 1801 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 42/CT/2017-18, Puducherry, dated 24th October 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
(Ninth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force on the 13th day of
October, 2017.
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2017 } |
24 {
No.
170
Poudouchéry
Mardi
24
Octobre
2017 (2 Kartika 1939)
No.
Puducherry
Tuesday
24th
October
2017
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LA GAZETTE DE L’ETAT
[ PART-I
1802
2. In the Puducherry Goods and Services Tax Rules, 2017, —
(i) in rule 3, for sub-rule (3A), the following sub-rule shall be
substituted, namely:-
“(3A)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 been granted certificate of registration under
sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect
from the first day of the month immediately succeeding the month in
which he files an intimation in FORM GST CMP-02, on the common
portal either directly or through a Facilitation Centre notified by the
Commissioner, on or before the 31st day of March, 2018, 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 day on which such person commences to pay tax under
section 10:
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) after rule 46, the following rule shall be inserted, namely:-
“46A.
Invoice-cum-bill of supply.- Notwithstanding anything
contained in rule 46 or rule 49 or rule 54, where a registered person is
supplying taxable as well as exempted goods or services or both to
an unregistered person, a single “invoice-cum-bill of supply” may be
issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a)
for the words “tax invoice” the words “consolidated tax
invoice” shall be substituted;
(b)
after the words “by whatever name called”, the words “for the
supply of services made during a month at the end of the
month” shall be inserted;
(iv) in rule 62, in sub-rule (1), the following proviso shall be inserted,
namely:-
“Provided that the registered person who opts to pay tax
under section 10 with effect from the first day of a month which is
not the first month of a quarter shall furnish the return in FORM GSTR-4
for that period of the quarter for which he has paid tax under section
10 and shall furnish the returns as applicable to him for the period of
the quarter prior to opting to pay tax under section 10.”;
(v) in FORM GST CMP-02, for the words, figures and brackets “See rule
3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be
substituted;
PART-I ]
LA GAZETTE DE L’ETAT
1803
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted,
namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of
Invoice details
Shipping bill/
Integrated Tax
Cess
recipient
Bill of export
No.
Date
Value
No.
Date
Rate Taxable Amt.
value
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ
Developer
6C. Deemed exports
”;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted,
namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable
Tax
value
amount
1
2
3
4
5
6
7
8
4A. Supplies made to SEZ unit or SEZ Developer
4B, Deemed exports
”;
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LA GAZETTE DE L’ETAT
[ PART-I
1804
(viii) in FORM GSTR-4, after instruction no.9, the following shall be
inserted, namely:-
“10. For the tax periods July, 2017 to September, 2017 and October,
2017 to December, 2017, serial 4A of Table 4 shall not be furnished.”
(By order of the Lieutenant-Governor)
DR. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
————
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