[263 ]

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.

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

` 8-00

Prix : ` 8-00

Price : ` 8-00

Registered No. PY/44/2018-20

WPP No. TN/PMG(CCR)/WPP-88/2018-20

Dated : 1-4-2020

Price : ` 8-00







2020 }

|

1 {

No.

Poudouchéry

Mercredi

Avril

2020 (12 Chaitra 1942)

No.

Puducherry

Wednesday

1st

April

2020

264

LA GAZETTE DE L’ETAT

[ PART-I

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

265

4. 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

the said rules) for the tax periods in the financial year 2019-20,

266

LA GAZETTE DE L’ETAT

[ PART-I

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, and

PART-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.”.

268

LA GAZETTE DE L’ETAT

[ PART-I

268

3. 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

‘Tie’, 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 ‘Tie’ 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’;”;

“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 under

270

LA GAZETTE DE L’ETAT

[ PART-I

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 ) in sub-rule (4), after the word s, b rackets and figure

“amount refundable under sub-rule (1)”, the words, brackets, figures and letter

“or sub-rule (1A)”, shall be inserted;

“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;

(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).

272

LA GAZETTE DE L’ETAT

[ PART-I

272

GOVERNMENT 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

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

273

GOVERNMENT 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)

April, 2020 to June, 2020

31st July, 2020

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