NOTIFICATION : Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2017.

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No. 195 Poudouchéry Lundi 27 Novembre 2017 (6 Agrahayana 1939)

No. Puducherry Monday 27th November 2017

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 57/CT/2017-18, Puducherry, dated 27th November 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 (Twelfth Amendment) Rules, 2017.

(2) They shall be deemed to have come into force from the 15th day of November, 2017.

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

(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:—

[ 1921 ]LA GAZETTE DE L'ETAT [ PART-I 1922 1922 "Explanation— For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number GSR 1338(E), dated the 27th October, 2017.";

(ii) in rule 54, in sub-rule (2), for the words "supplier shall issue", the words "supplier may issue" shall be substituted;

(iii) after rule 97, the following rule shall be inserted, namely:—

"97A. Manual filing and processing.— Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.";

(iv) after rule 107, the following rule shall be inserted, namely:—

"107A. Manual filing and processing.— Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.";

(v) after rule 109, the following rule shall be inserted, namely:—

"109A. Appointment of Appellate Authority— (1) Any person aggrieved by any decision or order passed under the Puducherry Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act may appeal to–

(a) the Commissioner of State Tax where such decision or order is passed by the Joint or Deputy or Assistant Commissioner;

(b) the Assistant Commissioner (Appeals) where such decision or order is passed by the Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer, within three months from the date on which the said decision or order is communicated to such person.

(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under the Puducherry Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act may appeal to–

(a) the Commissioner of State Tax where such decision or order is passed by the Joint or Deputy or Assistant Commissioner;

(b) the Assistant Commissioner (Appeals) where such decision or order is passed by the Commercial Tax Officer or Deputy Commercial Tax Officer or Assistant Commercial Tax Officer, within six months from the date of communication of the said decision or order.";

(vi) after the "FORM GST RFD-01", the following forms shall be inserted, namely:—

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).

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