[2449 ]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 59, Puducherry, dated 12th December 2019)

THE PUDUCHERRY GOODS AND SERVICES TAX

(EIGHTH REMOVAL OF DIFFICULTIES) ORDER, 2019

ORDER

[No. 08/2018 – State Tax]

Whereas, sub-section (1) of section 44 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 registered person, other than an Input

Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident

taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may

be prescribed on or before the thirty-first day of December following the end of such financial year;

And whereas, for the purpose of furnishing of the annual return electronically for every financial year as

referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers

as a result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 and for the

period from the 1st April, 2018 to the 31st March, 2019 could not be furnished by the registered persons, as referred

to in the said sub-section (1) and because of that certain difficulties have arisen in giving effect to the provisions

of the said 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:-

Registered with the Registrar

of Newspapers for India

under No. 10410



La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I



EXTRAORDINAIRE

EXTRAORDINARY



Publiée par

Published by



Autorité

Authority

` 13-00

Prix : ` 13-00

Price : ` 13-00

Registered No. PY/44/2018-20

WPP No. TN/PMG(CCR)/WPP-88/2018-20

Dated : 12-12-2019

Price : ` 13-00







2019 }

| 12 {

No.

225

Poudouchéry

Jeudi

Décembre

2019 (21 Agrahayana 1941)

No.

Puducherry

Thursday

12th

December

2019

2450

LA GAZETTE DE L’ETAT

[ PART-I

2450

1. Short title.—This Order may be called the Puducherry Goods and Services Tax (Eighth Removal of

Difficulties) Order, 2019.

2. For the Explanation in section 44 of the Puducherry Goods and Services Tax Act, 2017, the following

Explanation shall be substituted, namely:-

“Explanation.— For the purposes of this section, it is hereby declared that the annual return for the

period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st December,

2019 and the annual return for the period from the 1st April, 2018 to the 31st March, 2019 shall be furnished

on or before the 31st March, 2020.”.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 60, Puducherry, dated 12th December 2019)

NOTIFICATION

PART-I ]

LA GAZETTE DE L’ETAT

2463

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 61, Puducherry, dated 12th December 2019)

NOTIFICATION

In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017

(Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes

the following further amendments in the Government of Puducherry, Commercial Taxes Secretariat’s notification

issued vide G.O. Ms. No. 34, dated the 5th August, 2019, published in the Gazette of Puducherry, Extraordinary

Part I, No. 129, dated the 5th August, 2019, namely:-

2464

LA GAZETTE DE L’ETAT

[ PART-I

2464

In the said notification, in paragraph 2, in the proviso, for the figures, letters and words “31st day of

July, 2019”, the figures, letters and words, “31st day of August, 2019” shall be substituted.

2. This notification shall be deemed to have come into force on the 29th day of July, 2019.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 62, Puducherry, dated 12th December 2019)

NOTIFICATION

In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017

(Act No. 6 of 2017) (hereinafter referred to as the said Act), the Lieutenant-Governor, Puducherry, on the

recommendations of the Council, hereby notifies the registered persons required to furnish the details of challans

in FORM ITC-04 under sub-rule (3) of rule 45 of the Puducherry Goods and Services Tax Rules, 2017 (hereinafter

referred to as the said rules), read with section 143 of the said Act, as the class of registered persons who shall

follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04 under sub-

rule (3) of rule 45 of the said rules for the period from July, 2017 to March, 2019:

Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched

to a job worker in the period from July, 2017 to March, 2019 but, not received from a job worker or not supplied

from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for

the quarter April-June, 2019.

2. This notification shall be deemed to have come into force on the 31st day of August, 2019.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 63, Puducherry, dated 12th December 2019)

THE PUDUCHERRY GOODS AND SERVICES TAX

(NINTH REMOVAL OF DIFFICULTIES) ORDER, 2019

ORDER

[No. 09/2019 – State Tax]

Whereas, sub-section (1) of section 112 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 any person aggrieved by an order

passed against him under section 107 or section 108 of this Act or the Central Goods and Services Tax Act may

appeal to the Appellate Tribunal against such order within three months from the date on which the order sought

to be appealed against is communicated to the person preferring the appeal;

PART-I ]

LA GAZETTE DE L’ETAT

2465

And whereas, sub-section (3) of section 112 of the said Act provides that the Commissioner may, on his

own motion, or upon request from the Commissioner of Central tax, call for and examine the record of any order

passed by the Appellate Authority or the Revisional Authority under this Act or the Central Goods and Services

Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order,

direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which

the said order has been passed for determination of such points arising out of the said order as may be specified

by the Commissioner in his order;

And whereas, section 109 of the said Act provides for the constitution of Goods and Services Tax

Appellate Tribunal and Benches thereof;

And whereas, for the purpose of filing the appeal or application as referred to in sub-section (1) or

sub-section (3) of section 112 of the said Act, as the case may be, the Appellate Tribunal and its Benches are yet

to be constituted under section 109 of the said Act as a result whereof, the said appeal or application could not

be filed within the time-limit specified in the said sub-sections, and because of that certain difficulties have arisen

in giving effect to the provisions of the said 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:-

1. Short title.— This Order may be called the Puducherry Goods and Services Tax (Ninth Removal of

Difficulties) Order, 2019.

2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating,-

(a) the “three months from the date on which the order sought to be appealed against is communicated

to the person preferring the appeal” in sub-section (1) of section 112, the start of the three months period

shall be considered to be the later of the following dates:-

(i)

date of communication of order; or

(ii)

the date on which the President or the State President, as the case may be, of the Appellate

Tribunal after its constitution under section 109, enters office;

(b) the “six months from the date on which the said order has been passed” in sub-section (3) of

section 112, the start of the six months period shall be considered to be the later of the following dates:-

(i)

date of communication of order; or

(ii)

the date on which the President or the State President, as the case may be, of the Appellate

Tribunal after its constitution under section 109, enters office.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance).

online publication at “https://styandptg.py.gov.in”

Published by The Director, Government Press

Printed at: Government Central Press, Puducherry.

Posted at: Puducherry HPO on every Tuesday