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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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▪ 2019 } | 30 { No. 62 Poudouchéry Lundi 3 0 Décembre 2019
No. Puducherry Monday 30th December 2019
(9 Pausa 1941)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 270/Leg/2019-LD.
Puducherry, the 30th December 2019.
The following Ordinance which was promulgated by the Administrator,
Puducherry, on the 30th December, 2019, is hereby published for general
information.
(By Order)
N. MURUGAVEL,
Under Secretary to Government (Law).
[ 787 ] 788 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) ORDINANCE, 2019
(No. 1 of 2019)
Promulgated by the Administrator in the Seventieth
Year of the Republic of India
AN ORDINANCE
to amend the Puducherry Goods and Services Tax
Act, 2017.
WHEREAS, the Legislative Assembly of the Union
territory is not in session and the Administrator is satisfied
that circumstances exist which render it necessary for her
to take immediate action;
AND WHEREAS, the instructions of the President
have been obtained in pursuance of the first proviso
to clause (1) of article 239B of the Constitution;
NOW, THEREFORE, in exercise of the powers
conferred by clause (1) of article 239B of the Constitution,
the Administrator is pleased to promulgate the following
Ordinance:-
1. (1) This Ordinance may be called the Puducherry
Goods and Services Tax (Amendment) Ordinance, 2019.
Short title and commencement.
(2) Save as otherwise provided, the provisions of
this Ordinance shall come into force on such date as the
Government of Puducherry may, by notification in the
Official Gazette, appoint:
Provided that different dates may be appointed for
different provisions of this Ordinance and any reference
in any such provision to the commencement of this
Ordinance shall be construed as a reference to the coming
into force of that provision.
789
PART–II] LA GAZETTE DE L'ETAT
Amendment o f section 2.
Act No. 6 of 2017.
2. In section 2 of the Puducherry Goods and Services Tax Act, 2017 (hereinafter referred as the principal Act), in clause (4), after the words "the Appellate Authority for Advance Ruling,", the words "the National Appellate Authority for Advance Ruling," shall be inserted.
3. In section 10 of the principal Act,––
Amendment o f section 10.
(a) in sub-section (1), after the second proviso,
the following Explanation shall be inserted, namely:—
"Explanation.––For the purposes of second
proviso, the value of exempt supply of services provided
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 for determining
the value of turnover in a State.";
(b) in sub-section (2),—
(i) in clause (d), the word ''and'' occurring at the
end shall be omitted;
(ii) in clause (e), for the word ''Council:'', the words
''Council; and'' shall be substituted;
(iii) after clause (e), the following clause shall be
inserted, namely:––
"(f) he is neither a casual taxable person nor a
non-resident taxable person:";
(c) after sub -sectio n ( 2), the following
sub-section shall be inserted, namely:––
"(2A) Notwithstanding anything to the contrary
contained in this Act, but subject to the provisions of
sub-sections (3) and (4) of section 9, a registered person,
not eligible to opt to pay tax under sub-section (1) and
sub-section (2), whose aggregate turnover in the preceding
financial year did not exceed fifty lakh rupees, may opt to
pay, in lieu of the tax payable by him under sub-section (1) 790 LA GAZETTE DE L'ETAT [PART–II
of section 9, an amount of tax calculated at such rate as
may be prescribed, but not exceeding three per cent. of the
turnover in State, if he is not––
(a) engaged in making any supply of goods or
services which are not leviable to tax under this Act;
(b) engaged in making any inter-State outward
supplies of goods or services;
(c) engaged in making any supply of goods or
services through an electronic commerce operator who is
required to collect tax at source under section 52;
(d) a manufacturer of such goods or supplier of
such services as may be notified by the Government on
the recommendations of the Council; and
(e) a casual taxable person or a non-resident
taxable person:
Provided that where more than one registered
person are having the same Permanent Account Number
issued under the Income-tax Act, 1961, the registered
person shall not be eligible to opt for the scheme under
this sub-section unless all such registered persons opt to
Central Act No. 43 of 1961.
pay tax under this sub-section.";
(d) in sub-section (3), after the words, brackets
and figure "under sub-section (1)" at both the places where
they occur, the words, brackets, figure and letter "or sub-
section (2A), as the case may be," shall be inserted.
(e) in sub-section (4), after the words, brackets
and figure "of sub-section (1)", the words, brackets, figure
and letter "or, as the case may be, sub-section (2A)" shall
be inserted.
(f) in sub-section (5), after the words, brackets
and figure "under sub-section (1)", the words, brackets,
figure and letter "or sub-section (2A), as the case may
be," shall be inserted.
791
PART–II] LA GAZETTE DE L'ETAT
(g) after sub -sectio n ( 5), the following
Explanations shall be inserted, namely:—
"Explanation 1.—For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression "aggregate turnover" shall include the value of supplies made by such person from the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but, shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.
Explanation 2.—For the purposes of determining the tax payable by a person under this section, the expression "turnover in State" shall not include the value of following supplies, namely:—
(i) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration under this Act; and
(ii) exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.".
A m e n d m e n t of section 22.
4. In section 22 of the principal Act, in sub- section (1), after the second proviso, the following shall be inserted, namely:––
"Provided also that the Government may, on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified.
Expla nation.—Fo r the p urp oses of this sub-section, a person shall be considered to be engaged exclusively in the supply of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.".
792 LA GAZETTE DE L'ETAT [ P ART–II
A m e n d m e n t o f section 25.
5. In section 25 of the principal Act, after sub-section (6), the following sub-sections shall be inserted, namely:—
"(6A) Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
(6B) On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
(6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of 793
PART–II] LA GAZETTE DE L'ETAT
Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, o n the recommendations of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
(6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or part of the State, as the Government may, on the recommendations of the Council, specify by notification.
Explanation.—For the purposes of this section, the expression "Aadhaar number" shall have the same meaning as assigned to it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.".
Central Act No. 18 of 2016.
6. After section 31 of the principal Act, the
following section shall be inserted, namely:––
Insertion of new section 31A.
Facility of digital payment to recipient.
"31 A. The Government may, o n the recommendations of the Council, prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services or both made by him and give option to such recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as may be prescribed.".
7. In section 39 of the principal Act,––
Am e n d m e n t of section 39.
(a) for sub-sections (1) and (2), the following
sub-sections shall be substituted, namely:–– 794 LA GAZETTE DE L'ETAT [PART–II
''(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed:
Provided that the Government may, on the recommendations of the Council, notify certain class of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.
(2) A registered person paying tax under the provisions of section 10, shall, for each financial year or part thereof, furnish a return, electronically, of turnover in the State, inward supplies of goods or services or both, tax payable, tax paid and such other particulars in such form and manner, and within such time, as may be prescribed.'';
(b) for sub-section (7), the following sub-section
shall be substituted, namely:—
"(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return:
Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed:
795
PART–II] LA GAZETTE DE L'ETAT
Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.".
8. In section 44 of the principalAct, in sub-section (1), A m e n d m e n t of section 44.
the following provisos shall be inserted, namely:—
"Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.".
A m e n d m e n t of section 49.
9. In section 49 of the principal Act, after sub-section (9), the following sub-sections shall be inserted, namely:—
"(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
(11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1).".
10. In section 50 of the principalAct, in sub-section (1), A m e n d m e n t of section 50.
the following proviso shall be inserted, namely:––
"Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date 796 LA GAZETTE DE L'ETAT [PART–II
in accordance with the provisions of section 39, except
where such return is furnished after commencement of any
proceedings under section 73 or section 74 in respect of
the said period, shall be levied on that portion of the tax
that is paid by debiting the electronic cash ledger.".
11. In section 52 of the principal Act,––
A m e n d m e n t of section 52.
(a) in sub-section (4), the following provisos shall
be inserted, namely:–
"Provided that the Commissioner may, for reasons
to be recorded in writing, by notification, extend the time
limit for furnishing the statement for such class of
registered persons as may be specified therein:
Provided further that any extension of time limit
notified by the Commissioner of Central tax shall be deemed
to be notified by the Commissioner.";
(b) in sub-section (5), the following provisos shall
be inserted, namely:–
"Provided that the Commissioner may, on the
recommendations of the Council and for reasons to be
recorded in writing, by notification, extend the time limit
for furnishing the annual statement for such class of
registered persons as may be specified therein:
Provided further that any extension of time limit
notified by the Commissioner of Central tax shall be deemed
to be notified by the Commissioner.".
12. After section 53 of the principal Act, the
following section shall be inserted, namely:––
Insertion of new section 53A.
"53A. Where any amount has been transferred
from the electronic cash ledger under this Act to the
Transfer of certain amounts.
electronic cash ledger under the Central Goods and Services
Tax Act or under the Integrated Goods and Services Tax
Act or under the Goods and Services Tax (Compensation
to States) Act, the Government shall, transfer to the central
797
PART–II] LA GAZETTE DE L'ETAT
tax account or integrated tax account or cess account, an
amount equal to the amount transferred from the electronic
cash ledger, in such manner and within such time as may
be prescribed.".
13. In section 54 of the principal Act, after A m e n d m e n t of section 54.
sub-section (8), the following sub-section shall be inserted,
namely:–
"(8A) Where the Central Government has
disbursed the refund of State tax, the Government shall
transfer an amount equal to the amount so refunded, to
the Central Government.".
14. In section 95 of the principal Act,––
A m e n d m e n t of section 95.
(i) in clause (a),––
(a) after the words "Appellate Authority", the
words "or the National Appellate Authority" shall be
inserted;
(b) after the words and figures "of section 100",
the words, figures and letter "or of section 101C of the
Central Goods and Services Tax Act" shall be inserted;
(ii) after clause (e), the following clause shall be
inserted, namely:––
'(f) "National Appellate Authority" means the
National Appellate Authority for Advance Ruling referred
to in section 101A.'.
15. After section 101 of the principal Act, the
following section shall be inserted, namely:––
Insertion new section 101A.
"101A. Subject to the provisions of this Chapter,
for the purpose of this Act, the National Appellate
Authority for Advance Ruling constituted under section
National Appellate Authority for Advance Ruling.
101A of the Central Goods and Services Tax Act shall be
deemed to be the National Appellate Authority for
Advance Ruling under this Act.".
798 LA GAZETTE DE L'ETAT [PART–II
16. In section 102 of the principal Act, in the
A m e n d m e n t of section 102.
opening portion,—
(a) after the words "Appellate Authority", at both the places where they occur, the words "or the National Appellate Authority" shall be inserted;
(b) after the words and figures "or section 101", the words, figures and letter "or section 101C of the Central Goods and Services Tax Act, respectively," shall be inserted;
(c) for the words "or the appellant", the words, "appellant, the Authority or the Appellate Authority" shall be substituted.
17. In section 103 of the principal Act,––
A m e n d m e n t of section 103.
(i) after sub-section (1), the following sub-section
shall be inserted, namely:––
"(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on—
(a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B of the Central Goods and Services Tax Act and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961;
Central Ac t No . 4 3 of 1961.
(b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in clause (a) and the registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961."; Central Ac t No . 4 3 of 1961.
(ii) in sub-section (2), after the words, brackets and figure "in sub-section (1)", the words, brackets, figure and letter "and sub-section (1A)" shall be inserted.
799
PART–II] LA GAZETTE DE L'ETAT
18. In section 104 of the principal Act, in A m e n d m e n t of section 104.
sub-section (1),––
(a) after the words "Authority or the Appellate Authority", the words "or the National Appellate Authority" shall be inserted;
(b) after the words and figures "of section 101", the words, figures and letter "or under section 101C of the Central Goods and Services Tax Act" shall be inserted.
19. In section 105 of the principal Act,––
A m e n d m e n t of section 105.
(a) for the marginal heading, the following marginal
heading shall be substituted, namely:––
"Powers of Authority, Appellate Authority and
National Appellate Authority.";
(b) in sub-section (1), after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted;
(c) in sub-section (2), after the words "Appellate Authority" at both the places where they occur, the words "or the National Appellate Authority" shall be inserted.
20. In section 106 of the principal Act,–
A m e n d m e n t of section 106.
(a) for the marginal heading, the following marginal
heading shall be substituted, namely:––
"Procedure of Authority, Appellate Authority and
National Appellate Authority.";
(b) after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted.
A m e n d m e n t of section 171.
21. In section 171 of the principal Act, after sub-section (3), the following shall be inserted, namely:––
'(3A) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any 800 LA GAZETTE DE L'ETAT [PART–II
registered person has profiteered under sub-section (1),
such person shall be liable to pay penalty equivalent to
ten per cent. of the amount so profiteered:
Provided that no penalty shall be leviable if the
profiteered amount is deposited within thirty days of the
date of passing of the order by the Authority.
Explanation.—For the purposes of this section,
the expression "profiteered" shall mean the amount
determined on account of not passing the benefit of
reduction in rate of tax on supply of goods or services or
both or the benefit of input tax credit to the recipient by
way of commensurate reduction in the price of the goods
or services or both.'.
22. (1) In the notification of the Government of
Puducherry, Commercial Taxes Secretariat issued vide
Amendment of notification retrospectively.
G.O. Ms. No. 2/2017-Puducherry GST (Rate), dated
29th June, 2017 [published in the Gazette of Puducherry,
Extraordinary Part I, No. 95 dated 29th June, 2017] by the
Government on the recommendations of the Council, under
sub-section (1) of section 11 of the Puducherry Goods and
Services Tax Act, 2017, in the Schedule, after S. No. 103
and the entries relating thereto, the following S. No. and
Ac t No. 6 of 2017.
the entries thereto have been inserted with effect from
15th day of November, 2017 and they shall be deemed to
have been come into force with effect from the 1st day of
July, 2017, namely:––
(1) (2)
(3)
"103A 26 Uranium Ore Concentrate".
(2) For the purposes of sub-section (1), the
Government shall have and shall be deemed to have the
power to amend the notification referred to in sub-section (1)
with retrospective effect as if the Government had 801
PART–II] LA GAZETTE DE L'ETAT
the power to amend the said notification under sub-section (1) of section 11 of the said Act, retrospectively, at all material times.
(3) No refund shall be made of all such tax which has been collected, but which would not have been so collected, if the notification referred to in sub-section (1) had been in force at all material times.
(Dr. KIRAN BEDI)
Puducherry,
Administrator, Puducherry.
Date : 30th, December 2019.
————
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