[691 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 49, Puducherry, dated 15th September 2020)
NOTIFICATION
In exercise of the powers conferred by clause (ii) of sub-section (2) of
section 1 of the Puducherry Goods and Services Tax (Amendment) Act, 2020 (Act
No. 1 of 2020) [hereinafter referred to as the said Act], the Lieutenant-Governor,
Puducherry hereby appoints the 1st day of September, 2020, as the date on which
the provisions of section 10 of the said Act, shall come into force.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Secretary to Government (Finance).
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15 {
No.
131 Poudouchéry
Mardi
15
Septembre
2020 (24 Bhadra 1942)
No.
Puducherry
Tuesday
15th
September
2020
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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 50, Puducherry, dated 15th September 2020)
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 Lieutenant-Governor, on the
recommendations of the Council, hereby makes the following rules further to amend
the Puducherry Goods and Services Tax Rules, 2017, namely: -
1. Short Title and commencement.— (1) These rules may be called the
Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall be deemed to have come into
force with effect from the 20th day of August, 2020.
2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter
referred to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule
shall be substituted with effect from 01st April, 2020, namely: -
“(4A) Where an applicant, other than a person notified under sub-
section (6D) of section 25, opts for authentication of Aadhaar number, he shall,
while submitting the application under sub-rule (4),with effect from 21st August,
2020, undergo authentication of Aadhaar number and the date of submission of
the application in such cases shall be the date of authentication of the Aadhaar
number, or fifteen days from the submission of the application in Part B of FORM
GST REG-01 under sub-rule (4), whichever is earlier.”.
3. In the said rules, in rule 9, with effect from 21st August, 2020,-
(i) in sub-rule (1), for the proviso, the following provisos shall be
substituted, namely:-
“Provided that where a person, other than a person notified under
sub-section (6D) of section 25, fails to undergo authentication of
Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt
for authentication of Aadhaar number, the registration shall be granted
only after physical verification of the place of business in the presence
of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be
recorded in writing and with the approval of an officer not below the
rank of Joint Commissioner, in lieu of the physical verification of the
place of business, carry out the verification of such documents as he
may deem fit.”;
(ii) in sub-rule (2), before the Explanation, the following proviso shall
be inserted, namely:-
“Provided that where a person, other than a person notified under
sub-section (6D) of section 25, fails to undergo authentication of
Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt
for authentication of Aadhaar number, the notice in FORM GST REG-03
may be issued not later than twenty-one days from the date of
submission of the application.”;
(iii) in sub-rule (4), for the word, “shall”, the word “may” shall be
substituted;
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(iv) for sub-rule (5), the following sub-rule shall be substituted, namely:-
“(5) If the proper officer fails to take any action,-
(a)
within a period of three working days from the date of
submission of the application in cases where a person
successfully undergoes authentication of Aadhaar number
or is notified under sub-section (6D) of section 25; or
(b)
within the time period prescribed under the proviso to
sub-rule (2), in cases where a person, other than a person
notified under sub-section (6D) of section 25, fails to
undergo authentication of Aadhaar number as specified in
sub-rule (4A) of rule 8; or
(c)
within a period of twenty-one days from the date of
submission of the application in cases where a person does
not opt for authentication of Aadhaar number; or
(d)
within a period of seven working days from the date of the
receipt of the clarification, information or documents
furnished by the applicant under sub-rule (2), the
application for grant of registration shall be deemed to have
been approved.”.
4. In the said rules, in rule 25, with effect from 21st August, 2020, after the
words “failure of Aadhaar authentication”, the words “or due to not opting for
Aadhaar authentication” shall be inserted.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 51, Puducherry, dated 15th September 2020)
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 Lieutenant-Governor,
Puducherry, on the recommendations of the Council, hereby makes the following
further amendment in the notification of the Commercial Taxes Department,
Government of Puducherry issued vide G.O. Ms. No. 34, dated the 5th August, 2019
published in the Gazette of Puducherry, Extraordinary Part-I, No. 129, dated the
5th August, 2019, namely:-
In the said notification, in the third paragraph, in the first proviso, for the
figures, letters and words “31st day of August, 2020”, the figures, letters and words
“31st day of October, 2020” shall be substituted.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Secretary to Government (Finance).
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online publication at “https://styandptg.py.gov.in”
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Printed at: Government Central Press, Puducherry.
Posted at: Puducherry HPO on every Tuesday
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 52, Puducherry, dated 15th September 2020)
NOTIFICATION
In exercise of the powers conferred by section 168A of the Puducherry
Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor,
Puducherry, on the recommendations of the Council, hereby makes the following
further amendment in the notification of the Commercial Taxes Department,
Government of Puducherry issued vide G.O. Ms. No. 44, dated the 7th September,
2020 published in the Gazette of Puducherry, Extraordinary Part-I, No. 127, dated
the 7th September, 2020, namely:-
In the said notification, in the first paragraph, in clause (i), the following
proviso shall be inserted, namely: -
“Provided that where, any time limit for completion or compliance of any
action, by any authority, has been specified in, or prescribed or notified
under section 171 of the said Act, which falls during the period from the
20th day of March, 2020 to the 29th day of November, 2020, and where
completion or compliance of such action has not been made within such
time, then, the time limit for completion or compliance of such action, shall
be extended up to the 30th day of November, 2020.”.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Secretary to Government (Finance).
————