[3011 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 69, Puducherry, dated 31st December 2019)
NOTIFICATION
In exercise of the powers conferred by section 128 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 amendment in the notification of the Government of Puducherry, Commercial
Taxes Secretariat issued vide G.O. Ms. No. 9, dated the 23rd January, 2018,
published in the Gazette of Puducherry, Extraordinary Part-I, No. 12, dated the
23rd January, 2018, 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
` 3-00
Prix : ` 3-00
Price : ` 3-00
Registered No. PY/44/2018-20
WPP No. TN/PMG(CCR)/WPP-88/2018-20
Dated : 31-12-2019
Price : ` 3-00
2019 }
|
31 {
No.
235
Poudouchéry
Mardi
31
Décembre
2019 (10 Pausa 1941)
No.
Puducherry
Tuesday
31st
December
2019
3012
LA GAZETTE DE L’ETAT
[ PART-I
3012
In the said notification, after the second proviso, the following proviso
shall be inserted, namely:-
“Provided also that the amount of late fee payable under section 47 of
the said Act, shall stand waived for the registered persons who failed to
furnish the details of outward supplies in FORM GSTR-1 for the months/
quarters from July, 2017 to November, 2019 by the due date but, furnishes
the said details in FORM GSTR-1 between the period from 19th December,
2019 and 10th January, 2020.”.
2. This notification shall be deemed to have come into force with effect
from the 19th day of December, 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. 70, Puducherry, dated 31st December 2019)
NOTIFICATION
In exercise of the powers conferred by section 164 of 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
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
(Ninth Amendment) Rules, 2019.
(2) Save as otherwise provided, they shall be deemed to have come
into force on the 26th day of December, 2019.
2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter
referred to as the said rules), with effect from the 1st January, 2020, in rule 36, in
sub-rule (4), for the figures and words “20 per cent.”, the figures and words “10
per cent.” shall be substituted.
3. In the said rules, after rule 86, the following rule shall be inserted,
namely:-
“86 A. Conditions of use of amount available in electronic credit ledger.-
(1) The Commissioner or an officer authorised by him in this behalf,
not below the rank of an Assistant Commissioner, having reasons to believe that
credit of input tax available in the electronic credit ledger has been fraudulently
availed or is ineligible in as much as-
(a) the credit of input tax has been availed on the strength of tax
invoices or debit notes or any other document prescribed under rule 36 -
(i)
issued by a registered person who has been found
non-existent or not to be conducting any business from any
place for which registration has been obtained; or
(ii)
without receipt of goods or services or both; or
PART-I ]
LA GAZETTE DE L’ETAT
3013
(b) the credit of input tax has been availed on the strength of tax
invoices or debit notes or any other document prescribed under
rule 36 in respect of any supply, the tax charged in respect of which
has not been paid to the Government; or
(c) the registered person availing the credit of input tax has been
found non-existent or not to be conducting any business from any
place for which registration has been obtained; or
(d) the registered person availing any credit of input tax is not in
possession of a tax invoice or debit note or any other document
prescribed under rule 36,
may, for reasons to be recorded in writing, not allow debit of an amount equivalent
to such credit in electronic credit ledger for discharge of any liability under
section 49 or for claim of any refund of any unutilised amount.
(2) The Commissioner, or the officer authorised by him under
sub-rule (1) may, up on being satisfied that conditions for disallowing debit of
electronic credit ledger as above, no longer exist, allow such debit.
(3) Such restriction shall cease to have effect after the expiry of a
period of one year from the date of imposing such restriction."'.
4. In the said rules, with effect from the 11th January, 2020, in rule 138E,
after clause (b), the following clause shall be inserted, namely:-
“(c) being a person other than a person specified in clause (a), has
not furnished the statement of outward supplies for any two months or quarters,
as the case may be.”.
(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. 71, Puducherry, dated 31st December 2019)
THE PUDUCHERRY GOODS AND SERVICES TAX
(TENTH REMOVAL OF DIFFICULTIES) ORDER, 2019
ORDER
[No. 10/2019 – 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;
3014
LA GAZETTE DE L’ETAT
[ PART-I
3014
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 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
said Act, 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 (Tenth Removal of Difficulties) Order, 2019.
2. In section 44 of the Puducherry Goods and Services Tax Act, 2017, in
the Explanation, for the figures, letters and word “31st December, 2019”, the figures,
letters and word “31st January, 2020” shall be substituted.
(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