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GOVERNMENT OF PUDUCHERRY

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 Lieu tenant-Governor,

Puducherry, on the recommendations of the Council, hereby makes the following

rules further to amend the Puducherry Goo ds and Services Tax Rules, 2017,

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.

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Prix :

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Price :

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COMMERCIAL TAXES SECRETARIAT

2020

28

No.

79

Poudouchéry

Jeudi

28

M ai

2020 (7 Jyaistha 1942)

No .

Puducherry

Thursday

28th

M ay

2020

(G.O. Ms. No. 25, Puducherry, dated 28th May 2020)

Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. PY/44/2018-20

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

Dated : 28-5-2020

Price : 3-00

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362

LA GAZETTE DE L’ETAT

[ PART-I

362

2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter

referred to as the said rules), with effect fro m the 2 1st April, 20 20 , in rule 26

in sub-rule (1), after the proviso, following proviso shall be inserted, namely:–

“Provided further that a registered perso n registered under the

provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from

the 21st day of April, 2020 to the 30th day of Ju ne, 2020 , also 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:–

“67A.

Notwithstanding anything contained in this Chapter, for a registered

person who is required to furnish a Nil return under section 39 in FORM GSTR-3B

for a tax period, any reference to electronic furnishing shall include furnishing of

the said return through a short messaging service using the registered mobile

number and the said return shall be verified by a registered mobile number based

One Time Password facility.

For the pu rpose of this rule, a Nil return shall mean

a return under section 39 for a tax period that has nil or no entry in all the Tables

in FORM GSTR-3B.”.

(By order of the Lieutenant-Governor)

I.A.S.,

Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

NOTIFICATION

In exercise of the powers conferred by section 148 of the Puducherry Goods

and Services Tax Act, 2017 (Act No. 6 of 2017), 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, published 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 furnished the statements under section 37 and

the returns under section 39 of the said Act for all the tax periods prior to

the appointment of IRP/RP.”;

Manner of furnishing of return by short messaging service

facility.–

(G.O. Ms. No. 26, Puducherry, dated 28th May 2020)

Explanation:

SH UR B IR SIN GH,

COMMERCIAL TAXES SECRETARIAT

PART-I ]

LA GAZETTE DE L’ETAT

363

(ii) for the paragraph 2, with effect from the 21st March, 2020, the

following paragraph shall be substituted, namely:–

“2.

The said class of persons shall, with effect from the

date of appointment of IRP/RP, be treated as a distinct 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 territories

where the corporate debtor was registered earlier, within thirty days of the

appointment of the IRP/RP or by 30th June, 2020, whichever is later:.".

(By order of the Lieutenant-Governor)

I.A.S.,

Secretary to Government (Finance).

————

online publication at

The Director, Government Press

Government Central Press, Puducherry.

Puducherry HPO on every Tu esday

Registration.–

Published by

Printed at:

Posted at:

SH UR B IR SIN GH,

“https://styandptg.py.gov.in”