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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.
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31 {
No.
234
Poudouchéry
Mardi
31
Décembre
2019 (10 Pausa 1941)
No.
Puducherry
Tuesday
31st
December
2019
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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).
————
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.
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LA GAZETTE DE L’ETAT
3009
Explanation.— 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).
————
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).
————
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).
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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
GOVERNMENT 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).
————