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La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
➢ Autorité Authority ` 3-00 Prix : ` 3-00 Price : ` 3-00 ▪ ➢ 2019 } | 31 {
No. 234 Poudouchéry Mardi 31 Décembre 2019 (10 Pausa 1941)
No. Puducherry Tuesday 31st December 2019
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 64, Puducherry, dated 31st December 2019)
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. (1) These rules may be called the Puducherry Goods and Services Tax (Eighth Amendment) Rules, 2019.
(2) They shall be deemed to have come into force on the 13th day of December, 2019.
[ 3007 ]LA GAZETTE DE L'ETAT [ PART-I 3008 3008 2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 48, after sub-rule (3), the following sub-rules shall be inserted, namely:-
"(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.
(5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice.
(6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).".
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 65, Puducherry, dated 31st December 2019)
NOTIFICATION
In exercise of the powers conferred by section 146 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), read with sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the following as the Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice in terms of sub-rule (4) of rule 48 of the aforesaid rules, namely:-
(i) www.einvoicel.gst.gov.in;
(ii) www.einvoice2.gst.gov.in;
iii) www.einvoice3.gst.gov.in
(iv) www.einvoice4.gsl.gov.in;
(v) www.einvoice5.gst.gov.in;
(vi) www.einvoice6.gst.gov.in;
(vii) www.einvoice7.gst.gov.in
(viii) www.einvoice8.gst.gov.in;
(ix) www.einvoice9.gst.gov.in;
(x) www.einvoice10.gst.gov.in.
PART-I ] LA GAZETTE DE L'ETAT 3009Explanation.— For the purposes of this notification, the above-mentioned websites mean, the websites managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
2. This notification shall come into force with effect from the 1st day of January, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 66, Puducherry, dated 31st December 2019)
NOTIFICATION
In exercise of the powers conferred by sub-rule (4) to rule 48 of the Puducherry Goods and Services Tax Rules, 2017, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person.
1. This notification shall come into force from the 1st day of April, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 67, Puducherry, dated 31st December 2019)
NOTIFICATION
In exercise of the powers conferred by rule 5 of the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide notification issued in G.O. Ms. No. 39, dated the 5th August, 2019, published in the Gazette of Puducherry, Extraordinary Part-I, No. 129 dated the 5th August, 2019, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
LA GAZETTE DE L'ETAT [ PART-I 3010 3010GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 68, Puducherry, dated 31st December 2019)
NOTIFICATION
In exercise of the powers conferred by the sixth proviso to rule 46 of the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as B2C invoice), shall have Quick Response (QR) code:
Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.
2. This notification shall come into force from the 1st day of April, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
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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