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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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▪ ➢ 2020 } | 7 { No. 39 Poudouchéry Vendredi 7 Août 2020
No. Puducherry Friday 7th August 2020
(16 Sravana 1942)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 120/Leg/2020-LD.
Puducherry, the 7th August 2020.
The following Act of the Legislative Assembly, Puducherry, received
the assent of the Lieutenant-Governor, Puducherry, on the 5th day of
August, 2020 and is hereby published for general information.
N. MURUGAVEL,
Under Secretary to Government (Law).
[ 391 ] 392 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(SECOND AMENDMENT) ACT, 2020
(Act No. 6 of 2020)
(05-08-2020)
A N
AC T
further to amend the Puducherry Goods and
Services Tax Act, 2017.
BE it enacted by the Puducherry Legislative
Assembly in the Seventy-first Year of the Republic
of India as follows:-
1. (1) This Act may be called the Puducherry
Short title and commencement. Goods and Services Tax (Second Amendment)
Act, 2020.
(2) Save as otherwise provided, sections
2 to 14 of this Act shall come into force on such
date as the Government of Puducherry may, by
notification in the Official Gazette, appoint.
2. In section 2 of the Puducherry Goods
Amend ment of section 2. and Services Tax Act, 2017 (hereinafter referred
as the principal Act), in clause (114), for the
Ac t N o . 6 o f 2 0 1 7 .
existing sub-clauses (c) and (d), the following
sub-clauses shall be substituted, namely:–
"(c) Dadra and Nagar Haveli and Daman
and Diu;
(d) Ladakh;".
393
PART–II] LA GAZETTE DE L'ETAT
4. In section 16 of the principal Act, in Amend ment of section 16.
sub-section (4), the words "invoice relating to
such" shall be omitted.
5. In section 29 of the principal Act, in Amend ment of section 29.
sub-section (1), for the existing clause (c), the
following clause shall be substituted, namely:—
"(c) the taxable person is no longer liable
to be registered under section 22 or section 24
or intends to opt out of the registration voluntarily
made under sub-section (3) of section 25:".
6. In section 30 of the principal Act, in Amend ment of section 30.
sub-section (1), for the existing proviso, the following
proviso shall be substituted, namely:—
"Provided that such period may, on sufficient
cause being shown, and for reasons to be recorded
in writing, be extended,—
(a) by the Additional Commissioner or
the Joint Commissioner, as the case may
be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further
period not exceeding thirty days, beyond
the period specified in clause (a).".
proviso shall be substituted, namely:—
"Provided that the Government may, on
the recommendations of the Council, by notification,—
invoice shall be issued, within such time
and in such manner as may be prescribed;
394 LA GAZETTE DE L'ETAT [PART–II
(b) subject to the condition mentioned therein, specify the categories of services in respect of which—
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued.".
8. In section 51 of the principal Act,—
Amend ment of section 51.
(a) for the existing sub-section (3), the
following sub-section shall be substituted, namely:—
"(3) A certificate of tax deduction at source shall be issued in such form and
in such manner as may be prescribed.";
(b) sub-section (4) shall be omitted.".
9. In section 122 of the principal Act, after
Amendment of section 122.
the existing sub-section (1), the following sub-section shall be inserted, namely:—
"(1A) Any person who retains the benefit
of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted,
shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.".
(i) for the existing words "Whoever commits
any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences"
shall be substituted;
395
PART–II] LA GAZETTE DE L'ETAT
(ii) for the existing clause (c), the following
clause shall be substituted, namely:--
"(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;";
(iii) in the existing clause (e), the words, "fraudulently avails input tax credit" shall be omitted.
11. In section 140 of the principal Act, with Amend ment of section 140.
effect from the 1st day of July, 2017,—
(a) in sub-section (1), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted;
(b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted;
(c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted;
(d) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted;
(e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted.
396 LA GAZETTE DE L'ETAT [PART–II
12. After section 168 of the principal Act,
Insertion of new section 168A.
the following section shall be inserted with effect
from the 31st day of March, 2020, namely:—
"168A. (1) Notwithstanding anything contained
i n t h i s A c t , t h e G o v e r n m e n t m a y, o n t h e
recommendations of the Council, by notification,
P o w e r o f Governm ent to extend time-limit i n s p e c i a l circumstances.
extend the time-limit specified in, or prescribed
or notified under this Act in respect of actions
which cannot be completed or complied with due
to force majeure.
(2) The power to issue notification under
sub-section (1) shall include the power to give
retrospective effect to such notification from a
date not earlier than the date of commencement
of this Act.
Explanation.— For the purposes of this
section, the expression "force majeure"
means a case of war, epidemic, flood,
drought, fire, cyclone, earthquake or any
other calamity caused by nature or otherwise
affecting the implementation of any of the
provisions of this Act.".
13. In section 172 of the principal Act, in
Amend ment of section 172.
or not for a consideration," shall be omitted and
shall be deemed to have been omitted with effect
from the 1st day of July, 2017.
397
PART–II] LA GAZETTE DE L'ETAT
R e t r o s p e c t i v e e x e m p t i o n from, levy and c o l l e c t i o n o f S t a t e t a x i n certain cases.
15. (1) Notwithstanding anything contained in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017 [published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated the 29th June, 2017] by the Government on the recommendations of the Council, in exercise of the powers conferred under sub-section (1) of section 9 of the principal Act,—
(i) no State tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive);
(ii) State tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected, but, which would not have been so collected, had sub-section (1) been in force at all material times.
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