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La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
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No. 180 Poudouchéry Mardi 31 Octobre 2017 (9 Kartika 1939)
No. Puducherry Tuesday 31st October 2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 51/CT/2017-18, Puducherry, dated 31st 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 (Eleventh Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 27th day of October, 2017.
LA GAZETTE DE L'ETAT [ PART-I 1834 18342. In the Puducherry Goods and Services Tax Rules, 2017, -
(i) in rule 24, in sub-rule (4), for the words, figures and letters "on or before 31st October, 2017", the words, figures and letters "on or before 31st December, 2017" shall be substituted;
(ii) in rule 45, in sub-rule (3), after the words "succeeding the said quarter", the words "or within such further period as may be extended by the Commissioner by a notification in this behalf:
Provided that any extension of the time-limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." shall be inserted;
(iii) in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:-
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.";
(iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:-
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.".
(By order of the Lieutenant-Governor)
DR. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).