Registered No. PY/44/2018-20 Registered with the Registr ar of Newspapers for India under No. 10410
WPP No. TN/PMG(CCR)/WPP-88/2018-20 Dated : 28-5-2020 Price : 3-00` Amß¼Äö \VWé ¶"E>µ La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PAR T - I
E Å © A Ø k ¹ X | EXTRAORDINAIRE EXT RAORDINARY
Publiée par
Published by
Autorité Authority ¶ ]ïV"D Ø ÃuÅ Ø k ¹ X |
s ç é : `
`
` 3-00 Prix : 3-00 Price : 3-00
2020 28
¨õ Am ß¼Äö sBVwÂþwç\ ¼\} | {
No. 79 P o ud ou ch éry J e u d i 28 M a i 2020 (7 Jyaistha 1942) N o . P ud uche rry Th ursd ay 28th M a y 20 20
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.બ્. પ્ s. ફં. ૨૫, ભ્uફૂu cત્ર્errક્ક, ર્ફૂીteફૂ ૨૮ tત્ર્ પ્ ીર્ ક્ક ૨૦૨૦)
NOTIFICATION
In exercise of the powers co nferred by section 164 of the Puducherry Goods and Se rvices Tax Act, 2017 (Act No. 6 o f 2 017) , the Lieu tenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following ru les further to amend the Pu duc herry Goo ds and Se rvices Ta x Rules, 20 17, namely:—
1. (1) These rules may be called the Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall be deemed to have come into force on the 5th day of May, 2020.
[ 361 ][ PART-I LA GAZETTE DE L'ETAT 362 362 2. In the Puducher ry Goods and Services Tax Ru les, 2 017 (hereinafter re fe rre d to as the sai d rul es ), wi th ef fec t fro m the 2 1st Apri l, 20 20 , i n rul e 26 in sub-rule (1), after the proviso , following proviso shall be inserted, namely:–
" Pr ovided f ur the r that a r egis te r ed per so n re gi s te re d un de r the provisions of the Companies Act, 2013 (18 of 20 13) shall, during the period from the 21 st day of Apri l, 2 020 to the 30th da y of Ju ne, 2 020 , a lso be allo wed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).".
3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely:–
પ્ ીર્nne r ંf fu rnજ્ઞ્ sત્ર્જ્ઞ્ng ંf retu rn bક્ક sત્ર્ંrt mes ર્sીg જ્ઞ્ng se rરુજ્ઞ્ce "67A.
ર્fીcજ્ઞ્શ્રજ્ઞ્ tક્ક.–
Notwi thstanding anything contained in this C hapter, f or a regis tered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic fu rnishing shall include furnishing of the s aid return through a short me ssaging s ervice usi ng the re gistered m obile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Ex pl an at ion: Fo r the pu rpo s e of t hi s rul e, a N il r et ur n sh al l me an a return under section 39 for a tax perio d that has nil or no entry in all the Tables in FORM GSTR-3B.".
(By order of the Lieu tenant-Governor)
S H U R B I R S I N G H, I.A.S.,
Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.બ્. પ્ s. ફં. ૨૬, ભ્u ફૂucત્ર્errક્ક, ર્ફૂીteફૂ ૨૮tત્ર્ પ્ ીર્ક્ક ૨૦૨ ૦)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Go ods and Se rvices Tax Act, 2017 (Act No. 6 of 201 7) , the Lieu tenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 7, dated the 1st April, 2020, pu blished in the Gazette of Puducherry, Extraordinary Part-I, No . 58, dated the 1st April, 2020 , namely:—
In the said notification,–
(i) in the first paragraph, the following proviso shall be inserted, namely:– "Provided that the said class of persons shall not include those corporate debtors who have fu rnished the statements u nder section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP.";
363 PART-I ] LA GAZETTE DE L'ETAT(ii) for the paragraph 2, with effect fro m the 21st March, 202 0, the following paragraph shall be su bstituted, namely:–
ય્egજ્ઞ્stર્rીtજ્ઞ્ંn.–
"2. The said class of persons shall, with effect from the date of appoint ment of IR P/RP, be t reated as a distinc t person o f 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 territo ries where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2 020, whichever is later:.".
(By order of the Lieutenant-Governor)
S H U R B I R S I N G H, I.A.S.,
Secretary to Go vernment (Finance).
————
online publication at ભ્ubશ્રજ્ઞ્sત્ર્eફૂ bક્ક
"https://styandptg.py.gov.in"
The Directo r, G overnment Press
ભ્rજ્ઞ્nteફૂર્ ીt:
ભ્ંsteફૂ ીર્t:
Government Central Press, P u ducherry. Puducher ry HPO on every Tu esday