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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - I
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3 {
No.
3
Poudouchéry
Mercredi
3
Janvier
2018 (13 Pausa 1939)
No.
Puducherry
Wednesday
3rd
January
2018
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 4, Puducherry, dated 3rd January 2018)
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 (Fourteenth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall be deemed to have come into force on the 29th day of December, 2017.
2. In the Puducherry Goods and Services Tax Rules, 2017, -
(i) in rule 17, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) The Unique Identity Number granted under the Central Goods and Services Tax Act, 2017 shall
be deemed to be granted under the Puducherry Goods and Services Tax Act, 2017”;
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(ii) in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for
registration shall not stand amended with effect from a date earlier than the date of submission of the
application in FORM GST REG-14 on the common portal except with the order of the Commissioner for
reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said
order, specify.";
(iii) with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be substituted,
namely:-
“(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond
or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the
following formula -
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services)
x Net ITC Adjusted Total Turnover
Where, -
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period
other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or
both;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made
during the relevant period without payment of tax under bond or letter of undertaking, other than the
turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services
made without payment of tax under bond or letter of undertaking, calculated in the following manner,
namely:-
Zero-rated supply of services is the aggregate of the payments received during the relevant period
for zero-rated supply of services and zero-rated supply of services where supply has been completed
for which payment had been received in advance in any period prior to the relevant period reduced
by advances received for zero-rated supply of services for which the supply of services has not
been completed during the relevant period;
(E) “Adjusted Total turnover” means the turnover in a State or a Union Territory, as defined under
clause (112) of section 2, excluding -
(a) the value of exempt supplies other than zero-rated supplies and
(b) the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B)
or both, if any, during the relevant period;
(F) “Relevant period” means the period for which the claim has been filed.
(4A) In the case of supplies received on which the supplier has availed the benefit of notification
issued vide G.O. Ms. No. 46/CT/2017-18, dated 25th October, 2017, refund of input tax credit availed in
respect of other inputs or input services used in making zero-rated supply of goods or services or both
shall be granted.
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(4B) In the case of supplies received on which the supplier has availed the benefit of notification
issued vide G.O. Ms. No. 40/2017-Puducherry GST (Rate), dated 25th October, 2017 or notification
No. 41/2017-Integrated Tax (Rate), dated 23rd October, 2017, or both, refund of input tax credit availed in
respect of inputs received under the said notifications for export of goods and the input tax credit availed
in respect of other inputs or input services to the extent used in making such export of goods shall be
granted.”;
(iv) in rule 95 -
(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
“(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification
issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter,
electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified
by the Commissioner, along with a statement of the inward supplies of goods or services or both in
FORM GSTR-11.”;
(b) in sub-rule (3), in clause (a), the words “and the price of the supply covered under a single tax
invoice exceeds five thousand rupees, excluding tax paid, if any" shall be omitted;
(v) with effect from 23rd October, 2017, in rule 96 -
(a) in the heading, after the words “paid on goods”, the words “or services” shall be inserted;
(b) after sub-rule (8), the following sub-rule shall be inserted, namely:-
“(9) The persons claiming refund of integrated tax paid on export of goods or services should not
have received supplies on which the supplier has availed the benefit of notification issued vide
G.O. Ms. No. 46/CT/2017-18, dated 25th October, 2017 or notification issued vide G.O. Ms. No. 40/2017-
Puducherry GST (Rate), dated 25th October, 2017 or notification No. 41/2017-Integrated Tax (Rate),
dated 23rd October, 2017.”;
(vi) for FORM GST REG-10, the following Form shall be substituted, namely:-
“Form GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services
from a place outside India to a person in India, other than a registered person.
PART -A
(i)
Legal name of the person
(ii)
Tax identification number or unique number on the basis of which the entity is identified
by the Government of that Country
(iii)
Name of the Authorised Signatory
(iv)
E-mail Address of the Authorised Signatory
(v)
Name of the representative appointed in India, if any
(a)
Permanent Account Number of the representative in India
(b)
E-mail Address of the representative in India
(c)
Mobile Number of the representative in India (+91)
Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding
to fill up Part-B.
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PART-B
1.
Details of Authorised Signatory
First Name
Middle Name
Last Name
Photo
Gender
Male/Female/Others
Designation
Date of Birth
DD/MM/YYYY
Father’s Name
Nationality
Aadhaar, if any
Address line 1
Address of the Authorised Signatory
Address line 2
Address line 3
2.
Date of commencement of the online service in India.
DD/MM/YYYY
3.
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3...
4.
Jurisdiction
Centre
Bengaluru West, CGST Commissionerate
5.
Details of Bank Account of representative in India (if appointed)
Account Number
Type of account
Bank Name
Branch Address
IFSC
6.
Documents uploaded
A customised list of documents required to be uploaded (refer Instruction) as per the field values in the
form
7.
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief, and nothing has been concealed therefrom.
I, _ ............................... hereby declare that 1 am authorised to sign on behalf of the Registrant. I would
charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit
the same with Government of India.
Signature
Place:
Name of Authorised Signatory:
Date:
Designation:
Note: Applicant will require to upload declaration (as per undermentioned format) along with scanned copy of
the passport and photograph.
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List of documents to be uploaded as evidence are as follows:-
1.
Proof of Place of Business of representative in India, if any:
(a)
For own premises -
Any document in support of the ownership of the premises like Latest Property Tax Receipt or
Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises -
A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the
premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c)
For premises not covered in (a) and (b) above -
A copy of the Consent Letter with any document in support of the ownership of the premises of the
Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same
documents may be uploaded.
2.
Proof of:
Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/
Society/LLP/FCNR/etc., person who is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if, the Company is registered outside India or in India
Scanned copy of Licence is issued by origin Country
Scanned copy of Clearance Certificate issued by Government of India
3.
Bank Account Related Proof:
Scanned copy of the first page of Bank Passbook/one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor/Business Concern - containing the
Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application Form, Authorisation or copy of Resolution of the
Managing Committee or Board of Directors to be filed in the following format:
Declaration for Authorised Signatory (Separate for each signatory)
I ------------- (Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly
affirm and declare that << name of the authorised signatory >> to act as an authorised signatory for the
business << Name of the Business >> for which application for registration is being filed/is registered
under the Central Goods and Service Tax Act, 20__.
All his actions in relation to this business will be binding on me/us.
Signatures of the persons who is in-charge.
S. No.
Full Name
Designation/Status
Signature
1.
Acceptance as an authorised signatory
I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised
signatory for the above referred business and all my acts shall be binding on the business.
Signature of Authorised Signatory
Place
Name:
Date:
Designation/Status
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Instructions -
1.
If, authorised signatory is not based in India, authentication through digital signature certificate
shall not be mandatory for such persons. The authentication will be done through Electronic
Verification Code (EVC).
2.
Appointed representative in India shall have the meaning as specified under section 14 of
Integrated Goods and Services Tax Act, 2017.”;
(vii) in FORM GST REG-13,
(a) in PART-B, at Serial No. 4, the words, “Address of the entity in State” shall be substituted with
the words, “Address of the entity in respect of which the centralized UIN is sought”;
(b) in the Instructions, the words, “Every person required to obtain a Unique Identity Number shall
submit the application electronically” shall be substituted with the words, “Every person required
to obtain a Unique Identity Number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following Form shall be substituted, namely:-
Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number (UIN)
Year
Tax Period
1.
UIN
2.
Name of the person having UIN
Auto populated
3.
Details of inward supplies received
(Amount in ` for all Tables)
GSTIN
Invoice/Debit
Rate
Taxable
Amount of tax
Place of
of
Note/Credit
value
Supply
supplier
Note details
No.
Date
Value
Integrated
Central
State/
CESS
value
tax
UT tax
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
3A. Invoices received
3B. Debit/Credit Note received
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Place
Signature
Name of Authorised Signatory
Date
Designation/Status
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Instructions:-
1. Terms used:-
(a)
GSTIN :- Goods and Services Tax Identification Number
(b)
UIN :-
Unique Identity Number
2. Refund applications has to be filed in the same State in which the Unique Identity Number has
been allotted.
3. For refund purposes only those invoices may be entered on which refund is sought.";
(ix) for FORM GST RFD-10, the following Form shall be substituted, namely:-
"FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialised agency of UN or any Multilateral Financial Institution and
Organisation, Consulate or Embassy of foreign countries, etc.,
1.
UIN
:
2.
Name
:
3.
Address
:
4.
Tax Period (Quarter) <DD/MM/YY>
: From <DD/MM/YY> To
5.
ARN and date of GSTR 11 <DD/MM/YY>
:
ARN <...............> Date
6.
Amount of Refund Claim
:
<INR><In Words>
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7.
Details of Bank Account:
(a)
Bank Account Number
(b) Bank Account Type
(c)
Name of the Bank
(d) Name of the Account Holder/Operator
(e)
Address of Bank Branch
(f)
IFSC
(g) MICR
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8.
Verification
I ..................... as an authorised representative of << Name of Embassy/International Organisation >> hereby
solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge
and belief, and nothing has been concealed therefrom. That we are eligible to claim such refund as specified agency
of UNO/Multilateral Financial Institution and Organisation, Consulate or Embassy of Foreign Countries/Any other
person/Class of persons specified/notified by the Government.
Date:
Signature of Authorised Signatory:
Place:
Name:
Designation/Status
Instructions
1.
Application for refund shall be filed on quarterly basis.
2.
Table No. 6 will be auto-populated from details furnished in Table 3 of GSTR-11.
3.
There will be facility to edit the refund amount as per eligibility.
4.
Requisite Certificate issued by MEA granting the facility of refund shall be produced before the
proper Officer for processing refund claim. ”;
(x) in FORM GST DRC-07, the Table at Serial No. 5 shall be omitted.
(By order of the Lieutenant-Governor)
DR. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
————
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