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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 45/CT/2017-18, Puducherry, dated 25th 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 (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 18th day of October, 2017.
2. In the Puducherry Goods and Services Tax Rules, 2017,-
(i) in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:-
“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by,-
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax
credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”;
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25 {
No.
173
Poudouchéry
Mercredi
25
Octobre
2017 (3 Kartika 1939)
No.
Puducherry
Wednesday
25th
October
2017
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LA GAZETTE DE L’ETAT
[ PART-I
1812
(ii) in rule 96A, in sub-rule (1), in clause (a),after the words “after the expiry of three months”, the words
“, or such further period as may be allowed by the Commissioner,” shall be inserted;
(iii) in FORM GST RFD-01,
(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in `)
Sr.
Invoice details
Integrated tax
Cess
BRC/ FIRC
Integrated
Integrated
Net
No.
No.
Date
Value
Taxable
Amt.
No.
Date
tax and
tax and
Integrated
value
cess
cess
tax and
involved
involved
cess
in debit
in credit
(6+7+10-11)
note, if
note, if
any
any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
”;
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in `)
GSTIN
Invoice details
Shipping
Integrated Tax
Cess
Integrated
Integrated
Net
of
bill/ Bill of
tax and cess tax and cess
Integrated
recipient
export/
involved in
involved in
tax and
Endorsed
debit note,
credit note,
cess
invoice by
if any
if any
(8+9+10-11)
SEZ
No.
Date
Value
No.
Date
Taxable
Amt.
value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
.”
(By order of the Lieutenant-Governor)
DR. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
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LA GAZETTE DE L’ETAT
1813
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 46/CT/2017-18, Puducherry, dated 25th October 2017)
NOTIFICATION
In exercise of the powers conferred by section 147 of the Puducherry Goods and Services Tax Act, 2017
(Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies
the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-
TABLE
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisation
2.
Supply of capital goods by a registered person against Export Promotion Capital Goods
Authorisation.
3.
Supply of goods by a registered person to Export Oriented Unit
4.
Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-
Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
Explanation-
For the purposes of this notification, -
1. “Advance Authorisation” means an authorisation issued by the Director-General of Foreign Trade
under Chapter 4 of the Foreign Trade Policy, 2015-20 for import or domestic procurement of inputs on pre-import
basis for physical exports.
2. Export Promotion Capital Goods Authorisation means an authorisation issued by the Director-General
of Foreign Trade under Chapter 5 of the Foreign Trade Policy, 2015-20 for import of capital goods for physical
exports.
3. “Export Oriented Unit” means an Export Oriented Unit or Electronic Hardware Technology Park Unit
or Software Technology Park Unit or Bio-Technology Park Unit approved in accordance with the provisions of
Chapter 6 of the Foreign Trade Policy, 2015-20.
2. This notification shall be deemed to have come into force from the 18th day of October, 2017.
(By order of the Lieutenant-Governor)
DR. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 47/CT/2017-18, Puducherry, dated 25th October 2017)
NOTIFICATION
In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Puducherry Goods and
Services Tax Rules, 2017, read with notification issued vide G.O. Ms. No. 46/CT/2017-18, dated 25th October, 2017,
the Lieutenant-Governor, Puducherry hereby notifies the following, as detailed in column (2) of the Table below, as
evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:-
TABLE
S.No.
Evidence
(1)
(2)
1.
Acknowledgment by the jurisdictional Tax Officer of the Advance Authorisation holder or Export
Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export
supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods
Authorisation holder, or a copy of the tax invoice under which such supplies have been made by
the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies
have been received by it.
2.
An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies
has been availed of by him.
3.
An undertaking by the recipient of deemed export supplies that he shall not claim the refund in
respect of such supplies and the supplier may claim the refund.
2. This notification shall be deemed to have come into force from the 18th day of October, 2017.
(By order of the Lieutenant-Governor)
DR. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
————
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