Registered No. PY/44/2018-20
WPP No. TN/PMG(CCR)/WPP-88/2018-20 Registered with the Registrar of Newspapers for India under No. 10410
Dated : 1-4-2020
Price : ` 8-00
La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
➢ Autorité Authority ` 8-00 Prix : ` 8-00 Price : ` 8-00 ▪ 2020 } | 1 {
No. 58 Poudouchéry Mercredi 1 Avril 2020 (12 Chaitra 1942)
No. Puducherry Wednesday 1st April 2020
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 6, Puducherry, dated 1st April 2020)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), (hereinafter referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the persons who are foreign company which is an airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule 4 of the Companies (Registration of Foreign Companies) Rules, 2014, as the class of registered persons who shall follow the special procedure as mentioned below.
[ 263 ]LA GAZETTE DE L'ETAT [ PART-I 264 264 2. The said persons shall not be required to furnish reconciliation statement in FORM GSTR-9C of the Puducherry Goods and Services Tax Rules, 2017 under sub-section (2) of section 44 of the said Act, read with sub-rule (3) of rule 80 of the said rules:
Provided that a statement of receipts and payments for the financial year in respect of its Indian Business operations, duly authenticated by a practicing Chartered Accountant in India or a Firm or a Limited Liability Partnership of practicing Chartered Accountants in India is submitted for each GSTIN by the 30th September of the year succeeding the financial year.
(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. 7, Puducherry, dated 1st April 2020)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), (hereinafter referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies those registered persons (hereinafter referred to as the erstwhile registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), undergoing the corporate insolvency resolution process and the management of whose affairs are being undertaken by Interim Resolution Professionals (IRP) or Resolution Professionals (RP), as the class of persons who shall follow the following special procedure, from the date of the appointment of the IRP/RP till the period they undergo the corporate insolvency resolution process, as mentioned below.
2. Registration.— The said class of persons shall, with effect from the date of appointment of IRP/RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration) in each of the States or Union Territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP:
Provided that in cases where the IRP/RP has been appointed prior to the date of this notification, he shall take registration within thirty days from the commencement of this notification, with effect from date of his appointment as IRP/RP.
3. Return.—The said class of persons shall, after obtaining registration file the first return under section 40 of the said Act, from the date on which he becomes liable to registration till the date on which registration has been granted.
PART-I ] LA GAZETTE DE L'ETAT 2654. Input tax credit.—(1) The said class of persons shall, in his first return, be eligible to avail input tax credit on invoices covering the supplies of goods or services or both, received since his appointment as IRP/RP but, bearing the GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made thereunder, except the provisions of sub-section (4) of section 16 of the said Act and sub-rule (4) of rule 36 of the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules).
(2) Registered persons who are receiving supplies from the said class of persons shall, for the period from the date of appointment of IRP/RP till the date of registration as required in this notification or thirty days from the date of this notification, whichever is earlier, be eligible to avail input tax credit on invoices issued using the GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made thereunder, except the provisions of sub-rule (4) of rule 36 of the said rules.
(5) Any amount deposited in the cash ledger by the IRP/RP, in the existing registration, from the date of appointment of IRP/RP to the date of registration in terms of this notification shall be available for refund to the erstwhile registration.
Explanation.— For the purposes of this notification, the terms "corporate debtor", "corporate insolvency resolution professional", "interim resolution professional" and "resolution professional" shall have the same meaning as assigned to them in the Insolvency and Bankruptcy Code, 2016 (31 of 2016).
(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. 8, Puducherry, dated 1st April 2020)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (No. 6 of 2017), the Lieutenant-Governor, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No.34, dated the 5th August, 2019, published in the Gazette of Puducherry, Extraordinary Part I, No. 129, dated the 5th August, 2019, namely:—
In the said notification, in paragraph 2, the following proviso shall be inserted, namely:–
"Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as t he s ai d r ul es ) fo r t he t ax p e r i o d s in th e fi na n ci al yea r 2 0 1 9 - 2 0 ,LA GAZETTE DE L'ETAT [ PART-I 266 266 such taxpayers shall not be required to furnish the statement of outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20.".
(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. 9, Puducherry, dated 1st April 2020)
NOTIFICATION
In exercise of the powers conferred by sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, (hereinafter referred as said rules), the Lieutenant-Governor, on the recommendations of the Council, and in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 68, dated the 31st December, 2019, published in the Gazette of Puducherry, Extraordinary Part I, No. 234, dated the 31st December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, 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.
2. This notification shall come into force with effect from the 1st day of October, 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. 10, Puducherry, dated 1st April 2020)
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 as said rules), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, andPART-I ] LA GAZETTE DE L'ETAT 267 in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 66, dated the 31st December, 2019, published in the Gazette of Puducherry, Extraordinary Part I, No. 234, dated the 31st December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic 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 with effect from the 1st day of October, 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. 11, Puducherry, dated 1st April 2020)
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, 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 (Third Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force with effect from the 23rd day of March, 2020.
2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, after sub-rule (4), the following sub-rule shall be inserted, namely:—
"(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01-04-2020, undergo authentication of Aadhaar number for grant of registration.".
LA GAZETTE DE L'ETAT [ PART-I 268 2683. In the said rules, in rule 9, in sub-rule (1), with effect from 01-04-2020, the following proviso shall be inserted, namely:—
"Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases.".
4. In the said rules, for rule 25, the following rule shall be substituted, namely:—
"Physical verification of business premises in certain cases.– Where
the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.".
5. In the said rules, in rule 43, in sub-rule (1) with effect from the 1st April, 2020,–
(a) for clause (c), the following clause shall be substituted,namely:–
"(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A' being the amount of tax as reflected on the invoice, shall credit directly to the electronic credit ledger and the validity of the useful life of such goods shall extend up to five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, input tax in respect of such capital goods denoted as 'A' shall be credited to the electronic credit ledger subject to the condition that the ineligible credit attributable to the period during which such capital goods were covered by clause (a),denoted as 'T ie', shall be calculated at the rate of five percentage points for every quarter or part thereof and added to the output tax liability of the tax period in which such credit is claimed:
Provided further that the amount 'T ie' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B.
Explanation.– An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of sub-section (4) of section 18, if it is subsequently covered under this clause.";
PART-I ] LA GAZETTE DE L'ETAT 269(b) for clause (d), the following clause shall be substituted,namely:–
"the aggregate of the amounts of 'A' credited to the electronic credit ledger under clause (c) in respect of common capital goods whose useful life remains during the tax period, to be denoted as 'T c', shall be the common credit in respect of such capital goods:
Provided that where any capital goods earlier covered under clause (b) are subsequently covered under clause (c), the input tax credit claimed in respect of such capital good(s) shall be added to arrive at the aggregate value 'Tc';";
(c) in clause (e), the following explanation shall be inserted, namely:– "Explanation.— For the removal of doubt, it is clarified that useful life of any capital goods shall be considered as five years from the date of invoice and the said formula shall be applicable during the useful life of the said capital goods.";
(d) clause (f) shall be omitted.
6. In the said rules, in rule 80, in sub-rule (3), the following proviso shall be inserted, namely:–
"Provided that every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018-2019, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.".
7. In the said rules, in rule 86, after sub-rule (4), the following sub-rule shall be inserted, namely:—
"(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the electronic credit ledger, the said amount, if found admissible, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.".
8. In the said rules, in rule 89, in sub-rule (4), for clause (C), the following clause shall be substituted, namely:—
'(C) "Turnover of zero-rated supply of goods" means, the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking or the value which is 1.5 times the value of like goods domestically supplied by the same or, similarly placed, supplier, as declared by the supplier, whichever is less, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;'.
9. In the said rules, in rule 92,–
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:– "(1A) Where, up on examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund underLA GAZETTE DE L'ETAT [ PART-I 270 270 sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in FORM RFD-06 sanctioning the amount of refund to be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for the relevant period, mentioning therein the amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic credit ledger for making payment of such tax, the proper officer shall issue FORM GST PMT-03 re-crediting the said amount as Input Tax Credit in electronic credit ledger.";
( b ) i n s u b - r u l e ( 4 ) , a f t e r t h e w o r d s , b r a c k e t s a n d f i g u r e "amount refundable under sub-rule (1)", the words, brackets, figures and letter "or sub-rule (1A)", shall be inserted;
( c ) i n s u b - r u l e ( 5 ) , a f t e r t h e w o r d s , b r a c k e t s a n d f i g u r e "amount refundable under sub-rule (1)", the words, brackets, figures and letter "or sub-rule (1A)", shall be inserted.
10. In the said rules, in rule 96, in sub-rule (10),in clause (b) with effect from the 23rd October, 2017, the following Explanation shall be inserted, namely,—
"Explanation.– For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid Integrated Goods and Services Tax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications.".
11. In the said rules, after rule 96A,the following rule shall be inserted, namely:—
"96B. Recovery of refund of unutilised input tax credit or integrated
tax paid on export of goods where export proceeds not realised.– (1) Where
any refund of unutilised input tax credit on account of export of goods or of integrated tax paid on export of goods has been paid to an applicant but, the sale proceeds in respect of such export goods have not been realised, in full or in part, in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, the person to whom the refund has been made shall deposit the amount so refunded, to the extent of non-realisation of sale proceeds, along with applicable interest within thirty days of the expiry of the said period or, as the case may be, the extended period, failing which the amount refunded shall be recovered in accordance with the provisions of section 73 or 74 of the Act, as the case may be, as is applicable for recovery of erroneous refund, along with interest under section 50:
Provided that where sale proceeds, or any part thereof, in respect of such export goods are not realised by the applicant within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), but, the Reserve Bank of India writes off the requirement of realisation of sale proceeds on merits, the refund paid to the applicant shall not be recovered.
PART-I ] LA GAZETTE DE L'ETAT 271(2) Where the sale proceeds are realised by the applicant, in full or part, after the amount of refund has been recovered from him under sub-rule (1) and the applicant produces evidence about such realisation within a period of three months from the date of realisation of sale proceeds, the amount so recovered shall be refunded by the proper officer, to the applicant to the extent of realisation of sale proceeds, provided the sale proceeds have been realised within such extended period as permitted by the Reserve Bank of India.".
12. In the said rules, in rule 141, in sub-rule (2), for the word "Commissioner" the words "proper officer" shall be substituted.
13. In the said rules, in FORM GST RFD-01, after the declaration under rule 89(2)(g), the following undertaking shall be inserted, namely:–
"UNDERTAKING
I hereby undertake to deposit to the Government the amount of refund sanctioned along with interest in case of non-receipt of foreign exchange remittances as per the proviso to section 16 of the IGST Act, 2017, read with rule 96B of the CGST Rules 2017.
Signature
Name :
Designation/Status".
(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. 12, Puducherry, dated 1st April 2020)
NOTIFICATION
In exercise of the powers conferred by sub-section (6D) of section 25 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 notifies that the provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:—
(a) Individual;
(b) Authorised signatory of all types;
(c) Managing and Authorised partner; and
(d) Karta of an Hindu undivided family.
2. This notification shall come into force with effect from the 1st day of April, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
LA GAZETTE DE L'ETAT [ PART-I 272 272GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 13, Puducherry, dated 1st April 2020)
NOTIFICATION
In exercise of the powers conferred by sub-section (6B) of section 25 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 notifies the date of coming into force of this notification as the date, from which an individual shall undergo authentication, of Aadhaar number, as specified in rule 8 of the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be eligible for registration:
Provided that if, Aadhaar number is not assigned to the said individual, he shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.
2. This notification shall come into force with effect 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. 14, Puducherry, dated 1st April 2020)
NOTIFICATION
In exercise of the powers conferred by sub-section (6C) of section 25 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 notifies the date of coming into force of this notification as the date, from which the—
(a) Authorised signatory of all types;
(b) Managing and Authorised partners of a partnership firm; and
(c) Karta of an Hindu undivided family,
shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be eligible for registration under GST:
Provided that if, Aadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.
2. This notification shall come into force with effect from the 1st day of April, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
PART-I ] LA GAZETTE DE L'ETAT 273GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 15, Puducherry, dated 1st April 2020)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Puducherry Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:—
Table
Sl. No. Quarter for which details in Time period for furnishing
FORM GSTR-1 are furnished details in FORM GSTR-1
(1)
(2)
(3)
1 April, 2020 to June, 2020 31st July, 2020
2 July, 2020 to September, 2020 31st October, 2020
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of April, 2020 to September, 2020 shall be subsequently notified in the Official Gazette.
(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