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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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▪ ➢ 2020 } ▪| 7 { No. 17 Poudouchéry Mardi 7 Avril 2020
No. Puducherry Tuesday 7th April 2020
(18 Chaitra 1942)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 270/Leg./2020-LD.
Puducherry, the 23rd March 2020.
The following Act of the Legislative Assembly, Puducherry, received
the assent of the Lieutenant-Governor, Puducherry, on the 20th day of
March, 2020 and is hereby published for general information.
N. MURUGAVEL,
Under Secretary to Government (Law).
[ 173 ] 174 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) ACT, 2020
(Act No. 1 of 2020)
(20th March 2020)
An
Act
further to amend the Puducherry Goods and Services
Tax Act, 2017.
BE it enacted by the Legislative Assembly of
Puducherry in the Seventy First Year of the Republic of
India as follows:—
1. (1) This Act may be called the Puducherry Goods
Short title and commencement.
and Services Tax (Amendment) Act, 2020.
(2) (i) Section 13 of this Act shall be deemed to
have come into force on the 1st day of September, 2019,
sections 3 to 6, 8, 9, 11, 12, 21 and 22 of this Act shall
be deemed to have come into force on the 1st day of
January, 2020 and section 23 of this Act shall come into
force on the date of publication of this Act in the Official
Gazette.
(ii) Other sections of this Act shall come into
force on such date as the Government may, by notification
in the Official Gazette, appoint.
2. In section 2 of the Puducherry Goods and Services
Amendment of section 2.
Tax Act, 2017 (hereinafter referred as the principal Act),
in clause (4), after the words "the Appellate Authority
Act No.6 of 2017.
175
PART–II] LA GAZETTE DE L'ETAT
"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) 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;
176 LA GAZETTE DE L'ETAT [PART–II
(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
Central Act No.43 o f 1961.
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;
177
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 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.".
"Provided also that the Government may, on the
recommendations of the Council, enhance the
aggregate turnover from twenty lakh rupees to such
178 LA GAZETTE DE L'ETAT [PART–II
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.".
5. In section 25 of the principal Act, after
Amendment of section 25.
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
179
PART–II] LA GAZETTE DE L'ETAT
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 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.
180 LA GAZETTE DE L'ETAT [PART–II
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
Insertion of new section 31A.
section shall be inserted, namely:—
"31A. The Government may, on the
recommendations of the Council, prescribe a class
F a c i l i t y o f digital payment to recipient.
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,—
Amendment of section 39.
(a) for sub-sections (1) and (2), the following
sub-sections shall be substituted, namely:—
''(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 181
PART–II] LA GAZETTE DE L'ETAT
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:
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.".
182 LA GAZETTE DE L'ETAT [PART–II
8. In section 44 of the principal Act, in sub-section (1),
Amendment 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.".
9. In section 49 of the principal Act, after
Amendment of section 49.
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).".
"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
183
PART–II] LA GAZETTE DE L'ETAT
after the due date 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,—
Amendment 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.".
184 LA GAZETTE DE L'ETAT [PART–II
"53A. Where any amount has been transferred
Transfer of certain amounts.
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 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
Amendment 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,—
Amendment 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.'.
185
PART–II] LA GAZETTE DE L'ETAT
15. After section 101 of the principal Act, the following
section shall be inserted, namely:—
Insertion of 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
National Appellate Authority for Advance Ruling.
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.".
16. In section 102 of the principal Act, in the opening Amendment of section 102.
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,—
Amendment 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 Act No.43 of 1961.
186 LA GAZETTE DE L'ETAT [PART–II
(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 Act No.43 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.
18. In section 104 of the principal Act, in
Amendment 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,—
Amendment 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.";
the words "or the National Appellate Authority"
shall be inserted.
187
PART–II] LA GAZETTE DE L'ETAT
20. In section 106 of the principal Act,—
Amendment 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.
21. In section 171 of the principal Act, after Amendment of section 171.
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 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
Amendment of notification retrospectively.
vide G.O. Ms. No. 2/2017-Puducherry GST (Rate) dated
188 LA GAZETTE DE L'ETAT [PART–II
Act No. 6 of 2017.
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 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.
23. (1) The Puducherry Goods and Services Tax
Repeal and savings.
(Amendment) Ordinance, 2019 is hereby repealed.
Ordi- nance 1 of 2019.
(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance, shall be deemed to have been done or taken under the corresponding provisions of the Puducherry Goods and Services Tax (Amendment) Act, 2020.
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