[1037 ]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 66, Puducherry, dated 30th November 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. l of 2020), the Lieutenant-Governor, Puducherry, hereby appoints the

10th day of November, 2020, as the date on which the provisions of section 7 of

the said Act shall come into force.

2. This notification shall be deemed to have come into force with effect

from the 10th day of November, 2020.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Commissioner-cum-

Secretary to Government (Finance).

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 : 30-11-2020

Price : ` 11-00



La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I



EXTRAORDINAIRE

EXTRAORDINARY



Publiée par

Published by



Autorité

Authority

` 11-00

Prix : ` 11-00

Price : ` 11-00







2020 }

|

30 {

No.

176

Poudouchéry

Lundi

Novembre

2020 (9 Agrahayana 1942)

No.

Puducherry

Monday

30th

November

2020

1038

LA GAZETTE DE L’ETAT

[ PART-I

1038

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 67, Puducherry, dated 30th November 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,

Puducherry, 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 (Thirteenth Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall be deemed to

have come into force on the 10th day of November, 2020.

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

this notification referred to as the said rules), for rule 59, the following rule shall

be substituted with effect from the 1st day of January, 2021 namely.—

“59. Form and manner of furnishing details of outward supplies.—

(1) Every registered person, other than a person referred to in section 14 of the

Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), required to

furnish the details of outward supplies of goods or services or both under section 37,

shall furnish such details in FORM GSTR-1 for the month or the quarter, as the

case may be, electronically through the common portal, either directly or through

a Facilitation Centre as may be notified by the Commissioner.

(2) The registered persons required to furnish return for every quarter

under proviso to sub-section (1) of section 39 may furnish the details of such

outward supplies of goods or services or both to a registered person, as he may

consider necessary, for the first and second months of a quarter, up to a cumulative

value of fifty lakh rupees in each of the months,- using invoice furnishing facility

(hereafter in this notification referred to as the “IFF”) electronically on the common

portal, duly authenticated in the manner prescribed under rule 26, from the 1st

day of the month succeeding such month till the 13thday of the said month.

(3) The details of outward supplies furnished using the IFF, for the first

and second months of a quarter, shall not be furnished in FORM GSTR-1 for the

said quarter.

(4) The details of outward supplies of goods or services or both

furnished in FORM GSTR-1 shall include the–

(a) invoice wise details of all–

(i) inter-State and intra-State supplies made to the registered

persons; and

(ii) inter-State supplies with invoice value more than two and a half

lakh rupees made to the unregistered persons;

(b) consolidated details of all–

(i) intra-State supplies made to unregistered persons for each rate

of tax; and

(ii) State wise inter-State supplies with invoice value upto two and a

half lakh rupees made to unregistered persons for each rate of tax;

PART-I ]

LA GAZETTE DE L’ETAT

1039

issued previously.

(5) The details of outward supplies of goods or services or both

furnished using the IFF shall include the–

(a) invoice wise details of inter-State and intra-State supplies made to

the registered persons;

(b) debit and credit notes, if any, issued during the month for such

invoices issued previously.”.

3. In the said rules, for rule 60, the following rule shall be substituted

with effect from the 1st day of January, 2021, namely.–

“60. Form and manner of ascertaining details of inward supplies.—

(1) The details of outward supplies furnished by the supplier in FORM GSTR-1 or

using the IFF shall be made available electronically to the concerned registered

persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in

FORM GSTR-6A through the common portal, as the case may be.

(2) The details of invoices furnished by an non-resident taxable person

in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient

of credit in Part A of FORM GSTR 2A electronically through the common portal.

(3) The details of invoices furnished by an Input Service Distributor in

his return in FORM GSTR-6 under rule 65 shall be made available to the recipient

of credit in Part B of FORM GSTR 2A electronically through the common portal.

(4) The details of tax deducted at source furnished by the deductor

under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to

the deductee in Part C of FORM GSTR-2A electronically through the common portal

(5) The details of tax collected at source furnished by an e-commerce

operator under section 52in FORM GSTR-8 shall be made available to the concerned

person in Part C of FORM GSTR 2A electronically through the common portal.

(6) The details of the integrated tax paid on the import of goods or

goods brought in domestic Tariff Area from Special Economic Zone unit or a Special

Economic Zone developer on a bill of entry shall be made available in Part D of

FORM GSTR-2A electronically through the common portal.

(7) An auto-drafted statement containing the details of input tax credit

shall be made available to the registered person in FORM GSTR-2B, for every

month, electronically through the common portal, and shall consist of–

(i) the details of outward supplies furnished by his supplier, other than

a supplier required to furnish return for every quarter under proviso to

sub-section (1) of section 39, in FORM GSTR-1, between the day

immediately after the due date of furnishing of FORM GSTR-1 for the

previous month to the due date of furnishing of FORM GSTR-1 for the

month;

(ii) the details of invoices furnished by a non-resident taxable person

in FORM GSTR-5 and details of invoices furnished by an Input Service

Distributor in his return in FORM GSTR-6 and details of outward supplies

furnished by his supplier, required to furnish return for every quarter under

proviso to sub-section (1) of section 39, in FORM GSTR-1 or using the

IFF, as the case may be,–

1040

LA GAZETTE DE L’ETAT

[ PART-I

1040

(a) for the first month of the quarter, between the day immediately

after the due date of furnishing of FORM GSTR-1 for the

preceding quarter to the due date of furnishing details using the

IFF for the first month of the quarter;

(b) for the second month of the quarter, between the day immediately

after the due date of furnishing details using the IFF for the first

month of the quarter to the due date of furnishing details using

the IFF for the second month of the quarter;

after the due date of furnishing of details using the IFF for the

second month of the quarter to the due date of furnishing of

FORM GSTR-1 for the quarter;

(iii) the details of the integrated tax paid on the import of goods or goods

brought in the domestic Tariff Area from Special Economic Zone unit or a

Special Economic Zone developer on a bill of entry in the month.

(8) The Statement in FORM GSTR-2B for every month shall be made

available to the registered person,–

(i) for the first and second month of a quarter, a day after the due date

of furnishing of details of outward supplies for the said month, in the IFF

by a registered person required to furnish return for every quarter under

proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered

person, other than those required to furnish return for every quarter under

proviso to sub-section (1) of section 39, whichever is later;

(ii) in the third month of the quarter, a day after the due date of

furnishing of details of outward supplies for the said month, in FORM

GSTR-1 by a registered person required to furnish return for every quarter

under proviso to sub-section (1) of section 39.”

4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule

shall be inserted, namely.–

“(6) Every registered person other than a person referred to in section 14

of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or an

Input Service Distributor or a non-resident taxable person or a person paying tax

under section 10 or section 51 or, as the case may be, under section 52 shall furnish

a return in FORM GSTR-3B, electronically through the common portal either directly

or through a Facilitation Centre notified by the Commissioner, on or before the

twentieth day of the month succeeding such tax period:

Provided that for taxpayers having an aggregate turnover of up to five

crore rupees in the previous financial year, the return in FORM GSTR-3B of the

said rules for the months of October, 2020 to March, 2021 shall be furnished

electronically through the common portal, on or before the twenty-second day of

the month succeeding such month.”.

5. In the said rules, for rule 61, the following rule shall be substituted

with effect from the 1st day of January, 2021, namely.—

“61. Form and manner of furnishing of return.—(1) Every registered

person other than a person referred to in section 14 of the Integrated Goods and

Services Tax Act, 2017 (Act No. 13 of 2017) or an Input Service Distributor or a

PART-I ]

LA GAZETTE DE L’ETAT

1041

non-resident taxable person or a person paying tax under section 10 or section 51

or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B,

electronically through the common portal either directly or through a Facilitation

Centre notified by the Commissioner, as specified under–

(i) sub-section (1) of section 39, for each month, or part thereof, on or

before the twentieth day of the month succeeding such month;

(ii) proviso to sub-section (1) of section 39, for each quarter, or part

thereof, on or before the twenty-second day of the month succeeding such

quarter.

(2) Every registered person required to furnish return, under sub-rule (1)

shall, subject to the provisions of section 49, discharge his liability towards tax,

interest, penalty, fees or any other amount payable under the Act or the provisions

of this Chapter by debiting the electronic cash ledger or electronic credit ledger

and include the details in the return in FORM GSTR-3B.

(3) Every registered person required to furnish return, every quarter,

under clause (ii) of sub-rule (1)shall pay the tax due under proviso to sub-section (7)

of section 39, for each of the first two months of the quarter, by depositing the

said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding

such month:

Provided that the Commissioner may, on the recommendations of the

Council, by notification, extend the due date for depositing the said amount in

FORM GST PMT-06, for such class of taxable persons as may be specified therein:

Provided further that any extension of time limit notified by the

Commissioner of central tax shall be deemed to be notified by the Commissioner:

Provided also that while making a deposit in FORM GST PMT-06, such

a registered person may–

(a) for the first month of the quarter, take into account the balance in

the electronic cash ledger.

(b) for the second month of the quarter, take into account the balance

in the electronic cash ledger excluding the tax due for the first month.

(4) The amount deposited by the registered persons under sub-rule (3)

above, shall be debited while filing the return for the said quarter in FORM

GSTR-3B, and any claim of refund of such amount lying in balance in the electronic

cash ledger, if any, out of the amount so deposited shall be permitted only after

the return in FORM GSTR-3B for the said quarter has been filed.”.

6. In the said rules, after rule 61, the following rule shall be inserted,

namely.—

“61A. Manner of opting for furnishing quarterly return.–(1) Every

registered person intending to furnish return on a quarterly basis under proviso

to sub-section (1) of section 39, shall in accordance with the conditions and

restrictions notified in this regard, indicate his preference for furnishing of return

1042

LA GAZETTE DE L’ETAT

[ PART-I

1042

on a quarterly basis, electronically, on the common portal, from the 1st day of the

second month of the preceding quarter till the last day of the first month of the

quarter for which the option is being exercised:

Provided that where such option has been exercised once, the said

registered person shall continue to furnish the return on a quarterly basis for future

tax periods, unless the said registered person,–

(a) becomes ineligible for furnishing the return on a quarterly basis as

per the conditions and restrictions notified in this regard; or

(b) opts for furnishing of return on a monthly basis, electronically, on

the common portal:

Provided further that a registered person shall not be eligible to opt for

furnishing quarterly return in case the last return due on the date of exercising

such option has not been furnished.

(2) A registered person, whose aggregate turnover exceeds 5 crore

rupees during the current financial year, shall opt for furnishing of return on a

monthly basis, electronically, on the common portal, from the first month of the

quarter, succeeding the quarter during which his aggregate turnover exceeds 5 crore

rupees.

7. In the said rules, in rule 62,—

(i) in sub-rule (1),the words, figures, letters and brackets “or paying tax

by availing the benefit of notification of the Commercial Taxes Secretariat,

Government of Puducherry issued vide G.O. Ms. No. 2/2019-Puducherry

GST (Rate), dated the 13th March, 2019, published in the Gazette of

Puducherry, Extraordinary, Part I, No. 50, dated the 13th March, 2019” shall

be omitted;

(ii) in sub-rule (4), the words, figures, letters and brackets “or by

availing the benefit of notification of the Commercial Taxes Secretariat,

Government of Puducherry issued vide G.O. Ms. No. 2/2019 - Puducherry

GST (Rate), dated the 13th March, 2019, published in the Gazette of

Puducherry, Extraordinary, Part I, No. 50, dated the 13th March, 2019” shall

be omitted;

(iii) in the explanation to sub-rule (4), the words, figures, letters and

brackets “or opting for paying tax by availing the benefit of notification of

the Commercial Taxes Secretariat, Government of Puducherry issued vide

G.O. Ms. No. 2/2019 - Puducherry GST (Rate), dated the 13th March, 2019,

published in the Gazette of Puducherry, Extraordinary, Part I, No. 50, dated

the 13th March, 2019.” shall be omitted;

(iv) sub-rule (6) shall be omitted.

7. In FORM GSTR-1, in the Instructions, after serial number 17, the

following instruction shall be inserted, namely.—

“18. It will be mandatory to specify the number of digits of HSN code for

goods or services that a class of registered persons shall be required to mention

as may be specified in the notification issued from time to time under proviso to

rule 46 of the said rules.

PART-I ]

LA GAZETTE DE L’ETAT

1047

3. It may be noted that FORM GSTR-2B will consist of all the FORM

GSTR-1s, 5s and 6s being filed by your suppliers, generally between the due dates

of filing of two consequent GSTR-1 or furnishing of IFFs, based on the filing option

(monthly or quarterly) as chosen by the corresponding supplier. The dates for which

the relevant data has been extracted is specified in the Puducherry Goods and

Services Tax Rules, 2017 and is also available under the “View Advisory” tab on

the online portal. For example, FORM GSTR-2B for the month of February

will consist of all the documents filed by suppliers who choose to file their

FORM GSTR-1 monthly from 00:00 hours on 12th February to 23:59 hours on

11th March.

4. It also contains information on imports of goods from the ICEGATE

system including data on imports from Special Economic Zones Units/

Developers.

5. It may be noted that reverse charge credit on import of services is

not part of this statement and will be continued to be entered by taxpayers in

Table 4(A)(2) of FORM GSTR-3B.

6. Table 3 captures the summary of ITC available as on the date of

generation of FORM GSTR-2B. It is divided into following two parts:

(A) Part A captures the summary of credit that may be availed in

relevant tables of FORM GSTR-3B.

(B) Part B captures the summary of credit that shall be reversed in

relevant table of FORM GSTR-3B.

7. Table 4 captures the summary of ITC not available as on the date of

generation of FORM GSTR-2B. Credit available in this table shall not be availed as

credit in FORM GSTR-3B. However, the liability to pay tax on reverse charge basis

and the liability to reverse credit on receipt of credit notes continues for such

supplies.

8. Taxpayers are advised to ensure that the data generated in FORM

GSTR-2B is reconciled with their own records and books of accounts. Tax payers

shall ensure that

(a) No credit shall be taken twice for any document under any

circumstances.

(b) Credit shall be reversed wherever necessary.

9. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit

and debit notes, bill of entries etc. will also be made available online and through

download facility.

10. There may be scenarios where a percentage of the applicable rate of

tax rate may be notified by the Government. A separate column will be provided for

invoices/documents where such rate is applicable.

1048

LA GAZETTE DE L’ETAT

[ PART-I

1048

11. Table-wise instructions:

Table No. and Heading

Instructions

(1)

(2)

Table 3 Part A Section I

All other ITC - Supplies

from registered persons

other

than

reverse

charge.

Table 3 Part A Section II

Inward Supplies from

ISD.

Table 3 Part A Section III

Inward Supplies liable for

reverse charge.

Table 3 Part A Section IV

Import of Goods.

(i) This section consists of the details of supplies

(other than those on which tax is to be paid on reverse

charge basis), which have been declared and filed by

your suppliers in their FORM GSTR-1 and 5.

(ii) This table displays only the supplies on which input

tax credit is available.

(iii) Negative credit, if any may arise due to amendment

in B2B - Invoices and B2B - Debit notes. Such credit

shall be reversed in Table 4(B)(2) of FORM GSTR-3B.

(i) This section consists of the details of supplies,

which have been declared and filed by an input service

distributor in their FORM GSTR-6.

(ii) This table displays only the supplies on which ITC

is available.

(iii) Negative credit, if any, may arise due to amendment

in ISD Amendments - Invoices. Such credit shall be

reversed in table 4(B)(2) of FORM GSTR-3B.

(i) This section consists of the details of supplies on

which tax is to be paid on reverse charge basis, which

have been declared and filed by your suppliers in their

FORM GSTR-1.

(ii) This table provides only the supplies on which ITC

is available.

(iii) These supplies shall be declared in Table 3.1(d) of

FORM GSTR-3B for payment of tax. Credit may be

availed under Table 4(A)(3) of FORM GSTR-3B on

payment of tax.

(i) This section provides the details of IGST paid by

you on import of goods from overseas and SEZ units /

developers on bill of entry and amendment thereof.

These details are updated on near real time basis from

the ICEGATE system.

(ii) This table shall consist of data on the imports made

by you (GSTIN) in the month for which FORM GSTR-2B

is being generated for.

(iii) The ICEGATE reference date is the date from which

the recipient is eligible to take input tax credit.

(iv) The table also provides if the Bill of entry was amended.

(v) Information is provided in the tables based on data

received from ICEGATE. Information on certain imports

such as courier imports may not be available.

PART-I ]

LA GAZETTE DE L’ETAT

1049

(1)

(2)

Table 3 Part B Section I

Others.

Table 4 Part A Section I

All other ITC – Supplies

from registered persons

other

than

reverse

charge.

Table 4 Part A Section II

Inward Supplies from

ISD.

Table 4 Part A Section III

Inward Supplies liable for

reverse charge.

Table 4 Part B Section I

Others.

(i) This section consists of the details of credit notes

received and amendment thereof which have been

declared and filed by your suppliers in their FORM

GSTR-1 and 5.

(ii) Such credit shall be reversed under Table 4(B)(2)

of FORM GSTR-3B. If, this value is negative, then credit

may be reclaimed subject to reversal of the same on an

earlier instance.

(i) This section consists of the details of supplies

(other than those on which tax is to be paid on reverse

charge basis), which have been declared and filed by

your suppliers in their FORM GSTR-1 and 5.

(ii) This table provides only the supplies on which ITC

is not available.

(iii) This is for information only and such credit shall

not be taken in FORM GSTR-3B.

(i) This section consists of the details supplies, which

have been declared and filed by an input service

distributor in their FORM GSTR-6.

(ii) This table provides only the supplies on which ITC

is not available.

(iii) This is for information only and such credit shall

not be taken in FORM GSTR-3B.

(i) This section consists of the details of supplies

liable for reverse charge, which have been declared and

filed by your suppliers in their FORM GSTR-1.

(ii) This table provides only the supplies on which ITC

is not available.

(iii) These supplies shall be declared in Table 3.1(d) of

FORM GSTR-3B for payment of tax. However, credit will

not be available on such supplies.

(i) This section consists details the credit notes

received and amendment thereof which have been

declared and filed by your suppliers in their FORM

GSTR-1 and 5

(ii) This table provides only the credit notes on which

ITC is not available.

(iii) Such credit shall be reversed under Table 4(B)(2)

of FORM GSTR-3B.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Commissioner-cum-

Secretary to Government (Finance).

1050

LA GAZETTE DE L’ETAT

[ PART-I

1050

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 68, Puducherry, dated 30th November 2020)

NOTIFICATION

In exercise of the powers conferred by proviso to sub-section (1) of

section 39, read with proviso to sub-section (7) of section 39 of the Puducherry

Goods and Services Tax Act, 2020 (Act No. 6 of 2017) (hereafter in this notification

referred to as the said Act), the Lieutenant-Governor, Puducherry, on the

recommendations of the Council, hereby notifies the registered persons, other than

a person referred to in section 14 of the Integrated Goods and Services Tax

Act, 2017 (13 of 2017), having an aggregate turnover of up to five crore rupees in

the preceding financial year, and who have opted to furnish a return for every

quarter, under sub-rule (1) of rule 61A of the Puducherry Goods and Services Tax

Rules, 2017 (hereafter in this notification referred to as the said rules) as the class

of persons who shall, subject to the following conditions and restrictions, furnish

a return for every quarter from January, 2021 onwards, and pay the tax due every

month in accordance with the proviso to sub-section (7) of section 39 of the said

Act, namely:–

(i) the return for the preceding month, as due on the date of exercising

such option, has been furnished;

(ii) where such option has been exercised once, they shall continue to

furnish the return as per the selected option for future tax periods, unless they

revise the same.

(2) A registered person whose aggregate turnover crosses five crore

rupees during a quarter in a financial year shall not be eligible for furnishing of

return on quarterly basis from the first month of the succeeding quarter.

(3) For the registered person falling in the class specified in column (2) of

the Table below, who have furnished the return for the tax period October, 2020 on

or before 30th November, 2020, it shall be deemed that they have opted under

sub-rule (1) of rule 61A of the said rules for the monthly or quarterly furnishing of

return as mentioned in column (3) of the said Table:–

TABLE

Sl.

Class of registered person

Deemed

No.

Option

(1)

(2)

(3)

Registered persons having aggregate turnover of up to 1.5 crore

Quarterly

rupees, who have furnished FORM GSTR-1 on quarterly basis

return

in the current financial year.

Registered persons having aggregate turnover of up to 1.5 crore

Monthly

rupees, who have furnished FORM GSTR-1 on monthly basis

return

in the current financial year.

Registered persons having aggregate turnover more than 1.5 crore

Quarterly

rupees and up to 5 crore rupees in the preceding financial year.

return

PART-I ]

LA GAZETTE DE L’ETAT

1051

(4) The registered persons referred to in column (2) of the said Table, may

change the default option electronically, on the common portal, during the period

from the 5th day of December, 2020 to the 31st day of January, 2021.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Commissioner-cum-

Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 69, Puducherry, dated 30th November 2020)

NOTIFICATION

In exercise of the powers conferred by section 148 read with sub-section (7)

of section 39 of the Puducherry Goods and Services Tax Act, 2020 (Act No. 6 of 2017),

(hereinafter referred to as the said Act), the Lieutenant-Governor, Puducherry, on

the recommendations of the Council, hereby notifies the registered persons,

notified under proviso to sub-section (1) of section 39 of the said Act, who have

opted to furnish a return for every quarter or part thereof, as the class of persons

who may, in first month or second month or both months of the quarter, follow

the special procedure such that the said persons may pay the tax due under

proviso to sub-section (7) of section 39 of the said Act, by way of making a

deposit of an amount in the electronic cash ledger equivalent to,–

(i) thirty five percent. of the tax liability paid by debiting the electronic

cash ledger in the return for the preceding quarter where the return is furnished

quarterly; or

(ii) the tax liability paid by debiting the electronic cash ledger in the

return for the last month of the immediately preceding quarter where the return is

furnished monthly:

Provided that no such amount may be required to be deposited–

(a) for the first month of the quarter,where the balance in the electronic

cash ledger or electronic credit ledger is adequate for the tax liability for

the said monthor where there is nil tax liability ;

(b) for the second month of the quarter, where the balance in the

electronic cash ledger or electronic credit ledger is adequate for the

cumulative tax liability for the first and the second month of the quarter

or where there is nil tax liability:

Provided further that registered person shall not be eligible for the said

special procedure unless he has furnished the return for a complete tax

period preceding such month.

1052

LA GAZETTE DE L’ETAT

[ PART-I

1052

Explanation—For the purpose of this notification, the expression “a

complete tax period” means a tax period in which the person is registered from

the first day of the tax period till the last day of the tax period.

2. This notification shall come into force with effect from the 1st day of

January, 2021.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Commissioner-cum-

Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 70, Puducherry, dated 30th November 2020)

NOTIFICATION

In exercise of the powers conferred by sub-rule (4) of rule 48 of the

Puducherry Goods and Services Tax Rules, 2017, the Lieutenant-Governor,

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

further amendments in notification of the Commercial Taxes Secretariat, Government

of Puducherry issued vide G.O. Ms. No. 9, dated the 1st April, 2020, published in the

Gazette of Puducherry, Extraordinary Part II, No. 58, dated the 1st April, 2020, namely:–

In the said notification, in the first paragraph, with effect from the 1st day

of January, 2021, for the words “five hundred crore rupees”, the words “one hundred

crore rupees” shall be substituted.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Commissioner-cum-

Secretary to Government (Finance).

————

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