GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 19, Puducherry, dated 25th February 2019)
NOTIFICATION
THE PUDUCHERRY GOODS AND SERVICES TAX
(REMOVAL OF DIFFICULTIES) ORDER, 2019
ORDER No. 1/2019-State Tax
Whereas, sub-section (1) of section 10 of the Puducherry Goods and
Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this Order referred to as
the said Act) provides that-
(i) a registered person engaged in the supply of services, other than
supply of service referred to in clause (b) of paragraph 6 of Schedule-II
to the said Act, may opt for the Scheme under the said sub-section;
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25 {
No.
29
Poudouchéry
Lundi
25
Février
2019 (6 Phalguna 1940)
No.
Puducherry
Monday
25th
February
2019
[ 151 ]
152
LA GAZETTE DE L’ETAT
[ PART-I
152
(ii) a person who opts for the said Scheme may supply services (other than
those referred to in clause (b) of paragraph 6 of Schedule-II to the said Act), of
value not exceeding ten per cent. of turnover in a State or Union Territory in the
preceding financial year or five lakh rupees, whichever is higher;
And whereas, clause (a) of sub-section (2) of section 10 of the said Act
provides that the registered person shall be eligible to opt under sub-section (1),
if, save as otherwise provided in sub-section (1), he is not engaged in the supply
of services;
And whereas, rendering of services as part of the savings and investment
practice of business, by way of extending deposits, loans or advances, in so far as
the consideration is represented by way of interest or discount, is resulting in their
ineligibility for the aforesaid Scheme, causing hardships to a lot of small businesses
and because of that certain difficulties have arisen in giving effect to the provisions
of section 10;
Now, therefore, in exercise of the powers conferred by section 172 of the
Puducherry Goods and Services Tax Act, 2017 and in supersession of the
Puducherry Goods and Services Tax, (Removal of Difficulties) Order, 2017, Order
No. 01/2017-State Tax, notified vide G.O. Ms. No. 39/CT/2017-18, dated the 24th
October, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I,
No. 169, dated the 24th October, 2017, except as respects things done or omitted
to be done before such supersession, the Lieutenant-Governor, Puducherry,
on recommendations of the Council, hereby makes the following Order, namely:-
1. Short title.— This Order may be called the Puducherry Goods and
Services Tax (Removal of Difficulties) Order, 2019.
2. For the removal of difficulties, it is hereby clarified that the value of
supply of exempt services by way of extending deposits, loans or advances in so
far as the consideration is represented by way of interest or discount, shall not be
taken into account-
(i) for determining the eligibility for composition Scheme under
second proviso to sub-section (1) of section 10;
(ii) in computing aggregate turnover in order to determine eligibility
for composition Scheme.
3. This Order shall be deemed to have come into force with effect from
the 1st day of February, 2019.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
PART-I ]
LA GAZETTE DE L’ETAT
153
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 20, Puducherry, dated 25th February 2019)
CORRIGENDUM
In the notification of the Government of Puducherry, Commercial Taxes
Secretariat issued vide G.O. Ms. No. 26/2018-Puducherry GST (Rate), dated the
31st December, 2018, published in the Gazette of Puducherry, Extraordinary
Part-I, No. 180, dated the 31st December, 2018, in the Explanation, in item (c)
for "32" read "34".
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 21, Puducherry, dated 25th February 2019)
NOTIFICATION
THE PUDUCHERRY GOODS AND SERVICES TAX
(SECOND REMOVAL OF DIFFICULTIES) ORDER, 2019
ORDER No. 2/2019-State Tax
Whereas, sub-section (4) of section 52 of the Puducherry Goods and
Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this Order referred to as
the said Act) provides that every operator who collects the amount specified in
sub-section (1) shall furnish a statement, electronically, containing the details of
outward supplies of goods or services or both effected through it, including the
supplies of goods or services or both returned through it, and the amount collected
under sub-section (1) during a month, in such form and manner as may be
prescribed, within ten days after the end of such month;
And whereas, certain operators, were unable to obtain registration because
of technical issues being faced by them on the common portal, but, they collected
the amount for the months of October, November and December 2018, as a result
whereof, the statement under sub-section (4) of section 52 of the said Act could
not be furnished and because of that certain difficulties have arisen in giving effect
to the provisions of the said sub-section;
Now, therefore, in exercise of the powers conferred by section 172 of the
Puducherry Goods and Services Tax Act, 2017, the Lieutenant-Governor,
Puducherry, on recommendations of the Council, hereby makes the following Order,
to remove the difficulties, namely:-
154
LA GAZETTE DE L’ETAT
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154
1. Short title.—This Order may be called the Puducherry Goods and
Services Tax (Second Removal of Difficulties) Order, 2019.
2. In section 52 of the Puducherry Goods and Services Tax Act, 2017, in
sub-section (4),
in
the
Explanation,
for
the
figures,
letters
and
word
"31st January, 2019", the figures, letters and word "07th February, 2019" shall be
substituted.
3. This Order shall be deemed to have come into force with effect from
the 1st day of February, 2019.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
————
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