[ 1921 ]

Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. SSP/PY/44/2015-17

WPP No. TN/PMG(CCR)/WPP-88/2015-17

Dated : 27-11-2017

Price : ` 6-00



La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I



EXTRAORDINAIRE

EXTRAORDINARY



Publiée par

Published by



Autorité

Authority

` 6-00

Prix : ` 6-00

Price : ` 6-00







2017 }

|

27 {

No.

195

Poudouchéry

Lundi

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:—

1922

LA GAZETTE DE L’ETAT

[ PART-I

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