[ 787 ]
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).
Registered with the Registrar
of Newspapers for India under
No. 10410
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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30 {
No. 62 Poudouchéry
Lundi
30
Décembre
2019
No.
Puducherry
Monday
30th
December
2019
(9 Pausa 1941)
Registered No.
PY/44/2018-20
WPP No. TN/PMG(CCR)/
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Dated : 30-12-2019
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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.
(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.
Short title
and
commencement.
789
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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,––
(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-section (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)
Amendment
of
section 2.
Act
No. 6 of
2017.
Amendment
of
section 10.
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
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.
Central
Act
No. 43
of 1961.
791
PART–II]
LA GAZETTE DE L'ETAT
(g) after sub-section (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 ofApril 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.”.
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.
Explanation.—For the purposes 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.”.
Amendment
of section 22.
792
LA GAZETTE DE L'ETAT
[
P ART–II
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
Ame n d m en t
of
section 25.
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, on 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.”.
6. After section 31 of the principal Act, the
following section shall be inserted, namely:––
“31A. The Government may, on 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,––
(a) for sub-sections (1) and (2), the following
sub-sections shall be substituted, namely:––
Insertion of
new section
31A.
Facility of
digital
payment to
recipient.
Amendment
of section 39.
Central
Act
No. 18
of 2016.
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:
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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),
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.”.
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),
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
Amendment
of section 44.
Amendment
of section 49.
Amendment
of section 50.
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) 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:––
“53A. Where any amount has been transferred
from the electronic cash ledger under this Act to the
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
Amendment
of section 52.
Insertion of
new section
53A.
Transfer of
certain
amounts.
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
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,––
(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:––
“101A. Subject to the provisions of this Chapter,
for the purpose of this Act, the National Appellate
Authority for Advance Ruling constituted under section
101A of the Central Goods and Services Tax Act shall be
deemed to be the National Appellate Authority for
Advance Ruling under this Act.”.
Amendment
of section 54.
Amendment
of section 95.
Insertion
new section
101A.
National
Appellate
Authority
for Advance
Ruling.
798
LA GAZETTE DE L'ETAT
[PART–II
16. In section 102 of the principal Act, in the
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,––
(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;
(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.”;
(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.
Amendment
of section 102.
Amendment
of section 103.
Central
Act
No. 43
of 1961.
Central
Act
No. 43
of 1961.
799
PART–II]
LA GAZETTE DE L'ETAT
18. In section 104 of the principal Act, in
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) 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) 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.
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
Amendment
of section 104.
Amendment
of section 105.
Amendment
of section 106.
Amendment
of section 171.
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
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
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
Amendment
of notification
retrospectively.
Act
No. 6
of 2017.
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.
Puducherry,
Date : 30th, December 2019.
(Dr. KIRAN BEDI)
Administrator, Puducherry.
————
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