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No. 39
Poudouchéry
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7
Août
2020
No.
Puducherry
Friday
7th
August
2020
(16 Sravana 1942)
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[ 391 ]
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).
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
ACT
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
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
and Services Tax Act, 2017 (hereinafter referred
as the principal Act), in clause (114), for the
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;”.
3. In section 10 of the principal Act, in
sub-section (2), in clauses (b), (c) and (d), after
the words “of goods”, the words “or services”
shall be inserted.
Short title and
commencement.
Amendment of
section 2.
Amendment of
section 10.
Act
N o . 6
o f
2017.
393
PART–II]
LA GAZETTE DE L'ETAT
4. In section 16 of the principal Act, in
sub-section (4), the words “invoice relating to
such” shall be omitted.
5. In section 29 of the principal Act, in
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
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).”.
7. In section 31 of the principal Act, in
sub-section (2), for the existing proviso, the following
proviso shall be substituted, namely:—
“Provided that the Government may, on
the recommendations of the Council, by notification,—
(a) specify the categories of services
or supplies in respect of which a tax
invoice shall be issued, within such time
and in such manner as may be prescribed;
Amendment of
section 16.
Amendment of
section 29.
Amendment of
section 30.
Amendment of
section 31.
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,—
(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
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.”.
10. In section 132 of the principal Act, in
sub-section (1),—
(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;
Amendment of
section 51.
Amendment of
section 122.
Amendment of
section 132.
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
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.
Amendment of
section 140.
396
LA GAZETTE DE L'ETAT
[PART–II
12. After section 168 of the principal Act,
the following section shall be inserted with effect
from the 31st day of March, 2020, namely:—
“168A. (1) Notwithstanding anything contained
in this Act, the Government may, on the
recommendations of the Council, by notification,
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
sub-section (1), in the proviso, for the words
“three years”, the words “five years” shall be
substituted.
14. In Schedule II to the principal Act, in
paragraph 4 (a) and (b), the existing words “whether
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.
Insertion of new
section 168A.
P ower
o f
Government to
extend time-limit
i n
sp ec i a l
circumstances.
Amendment of
section 172.
Amendment of
Schedule II.
397
PART–II]
LA GAZETTE DE L'ETAT
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.
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 ll ec t i on o f
S t a t e t a x i n
certain cases.
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
————