Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 44, dated the 7th September, 2020.

Registered No. PY/44/2018-20

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No. 189 Poudouchéry Jeudi 31 Décembre 2020 (10 Pausa 1942)

No. Puducherry Thursday 31st December 2020

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 74, Puducherry, dated 31st December 2020)

NOTIFICATION

In exercise of the powers conferred by section 168 A 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 Secretariat, Government of Puducherry issued vide G.O. Ms. No. 44, dated the 7th September, 2020 published in the Official Gazette of Puducherry, Extraordinary Part-I, No. 127, dated the 7th September, 2020, namely:-

[ 1143 ]LA GAZETTE DE L'ETAT [ PART-I 1144 1144 In the said notification, in the first paragraph, in the proviso to clause (i), (i) for the words, figures and letters "29th day of November, 2020", the words, figures and letters "30th day of March, 2021" shall be substituted.

(ii) for the words, figures and letters "30th day of November, 2020", the words, figures and letters "31st day of March, 2021" shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 1st day of December, 2020.

(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. 75, Puducherry, dated 31st December 2020)

NOTIFICATION

In exercise of the powers conferred by the first proviso to rule 46 of the Puducherry Goods and Services Tax Rules, 2017, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 13/A1/CT/2017, dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part I, No. 94, dated the 29th June, 2017, namely:-

In the said notification, after the first proviso, the following proviso shall be inserted, namely,–

"Provided further that for class of supply as specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules –

S. No. Chemical Name HSN Code

(1)

(2)

(3)

1 Mixture of (5-ethyl-2-methyl-2-oxido-l,3,2-dioxaphosphinan- 38249100

5-yl) methyl methylmethylphosphonate (CAS RN 41203-81-0)

and Bis [(5-Ethyl-2-methyl-2-oxido-l,3,2-dioxaphosphinan-5-yl) methyl] methylphosphonate (CAS RN42595-45-9)

2 Dimethyl propylphosphonate

29313200

3 (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl 29313600

methylmethylphosphonatePART-I ] LA GAZETTE DE L'ETAT 1145 (1)

(2)

(3)

4 Bis[(5-Ethyl-2-methyl-2-oxido-l,3,2-dioxaphosphinan-5-yl) 29313700

methyl] methylphosphonate

5 2,4,6-Tripropyl-l,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 29313500

6 Dimethyl methylphosphonate

29313100

7 Diethyl ethylphosphonate

29313300

8 Methylphosphonic acid with (aminoiminomethyl) urea (1:1) 29313800

9 Sodium 3-(trihydroxysilyl) propyl methylphosphonate 29313400

10 2,2-Diphenyl-2-hydroxyacetic acid

29181700

11 2-(N,N-Diisopropylamino) ethylchloride hydrochloride 29211400

12 2-(N,N-Dimethylamino) ethylchloride hydrochloride 29211200

13 2-(N,N-Diethylamino) ethylchloride hydrochloride 29211300

14 2-(N,N-Diisopropylamino) ethanol

29221800

15 2-(N,N-Diethylamino) ethanethiol

29306000

16 Bis(2-hydroxyethyl) sulfide

29307000

17 2-(N,N-Dimethylamino) ethanethiol

29309092

18 Product from the reaction of Methylphosphonic acid and As applicable

1,3,5-Triazine-2,4,6- triamine

19 3-Quinuclidinol

29333930

20 R-(-)-3-Quinuclidinol

29333930

21 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] 29313900

undecane 3,9-dioxide

22 Propylphosphonic dichloride

29313900

23 Methylphosphonic dichloride

29313900

24 Diphenylmethylphosphonate

29313900

25 O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl) phenyl] 29313900

methylphosphonothionate

26 Methylphosphonic acid

29313900

27 Product from the reaction of methylphosphonic acid and As applicable

1,2-ethanediamine

28 Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560 TP) 38249900

29 Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 38249900

30 Bis (polyoxyethylene) methylphosphonate 39072090

31 Poly(l,3-phenylene methyl phosphonate) 39119090

32 Dimethylmethylphosphonate, polymer with oxirane and 38249900

phosphorus oxideLA GAZETTE DE L'ETAT [ PART-I 1146 1146 (1)

(2)

(3)

33 Carbonyl dichloride

28121100

34 Cyanogen chloride

28531000

35 Hydrogen cyanide

28111200

36 Trichloronitromethane

29049100

37 Phosphorus oxychloride

28121200

38 Phosphorus trichloride

28121300

39 Phosphorus pentachloride

28121400

40 Trimethylphosphite

29202300

41 Triethylphosphite

29202400

42 Dimethyl phosphite

29202100

43 Diethyl phosphite

29202200

44 Sulfur monochloride

28121500

45 Sulfur dichloride

28121600

46 Thionyl chloride

28121700

47 Ethyldiethanolamine

29221720

48 Methyldiethanolamine

29221710

49 Triethanolamine

29221500

(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. 76, Puducherry, dated 31st December 2020)

NOTIFICATION

In exercise of the powers conferred by sub-section (2) of section 1 of the Puducherry Goods and Services Tax (Second Amendment) Act, 2020 (Act No. 6 of 2020) [hereinafter referred to as the said Act], the Lieutenant-Governor, Puducherry, hereby appoints the 1st day of January, 2021, as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the said Act shall come into force.

(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. 77, Puducherry, dated 31st December 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 (Fourteenth Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 22nd day of December, 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), with effect from a date

to be notified, the following sub-rule shall be substituted, namely:—

"(4A) Every application made under rule (4) shall be followed by—

(a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if, he has opted for authentication of Aadhaar number; or

(b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if, he has opted not to get Aadhaar authentication done,

of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.".

3. In the said rules, in rule 9.—

(a) in sub-rule (1), -

(i) after the words "applicant within a period of", for the word "three", the word "seven" shall be substituted;

(ii) for the provisos, the following proviso shall be substituted, namely: -

"Provided that where-

(a) 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; orLA GAZETTE DE L'ETAT [ PART-I 1148 1148 (b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,

the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit.";

(b) in sub-rule (2), -

(i) for the word "three", the word "seven" shall be substituted;

(ii) for the proviso, the following proviso shall be substituted, namely:-

"Provided that where-

(a) 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; or

(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,

the notice in FORM GST REG - 03 may be issued not later than thirty days from the date of submission of the application.";

(c) 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 seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or

(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or

(c) 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 21.—

(a) in clause (b), after the words "goods or services", the words "or both" shall be inserted;

(b) after clause (d), the following clauses shall be inserted, namely:-

"(e) avails input tax credit in violation of the provisions of section 16 of the Act or the rules made thereunder; orPART-I ] LA GAZETTE DE L'ETAT 1149 (f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one or more tax periods which is in excess of the outward supplies declared by him in his valid return under

section 39 for the said tax periods; or

(g) violates the provision of rule 86B.".

5. In the said rules, in rule 21 A.—

( a ) in sub-rule (2), the words ", after affording the said person a reasonable opportunity of being heard," shall be omitted;

(b) after sub-rule (2), the following sub-rule shall be inserted, namely: - "(2A) Where, a comparison of the returns furnished by a registered person under section 39 with

(a) the details of outward supplies furnished in FORM GSTR-1;

or

(b) the details of inward supplies derived based on the details

of outward supplies furnished by his suppliers in their FORM

GSTR-1,

or such other analysis, as may be carried out on the recommendations of the Council, show that there are significant differences or anomalies indicating contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of registration of the said person, his registration shall be suspended and the said person shall be intimated in FORM GST REG-31, electronically, on the common portal, or by sending a communication to his e-mail address provided at the time of registration or as amended from time to time, highlighting the said differences and anomalies and asking him to explain, within a period of thirty days, as to why his registration shall not be cancelled.";

(c) i n s u b - r u l e ( 3 ) , a f t e r t h e w o r d s , b r a c k e t s a n d f i g u r e

"or sub-rule (2)", the words, brackets, figure and letter

"or sub-rule (2A)" shall be inserted;

(d) after sub-rule (3), the following sub-rule shall be inserted,

namely: -

"(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-rule (2A), shall not be granted any refund under section 54, during the period of suspension of his registration.";

(e) in sub-rule (4), -

(i) after the words, brackets and figure "or sub-rule (2)", the

words, brackets, figure and letter "or sub-rule (2A)" shall

be inserted;

(ii) the following proviso shall be inserted, namely: -

"Provided that the suspension of registration under this rule may be revoked by the proper officer, anytime during the pendency of the proceedings for cancellation, if, he deems fit.".

6. In the said rules, in rule 22.—

(a) in sub-rule (3), after the words, brackets and figure "the show cause issued under sub-rule (1)", the words, brackets, figures and letters "or under sub-rule (2A) of rule 21 A" shall be inserted;

(b) in sub-rule (4), after the words, brackets and figure "reply furnished under sub-rule (2)", the words, brackets, figures and letters "or in response to the notice issued under sub-rule (2A) of rule 21A" shall be inserted.

7. In the said rules, in rule 36, in sub-rule (4), with effect from the 1st

day of January, 2021.—

(a) for the word "uploaded", at both the places where it occurs, the word "furnished" shall be substituted;

(b) after the words, brackets and figures "by the suppliers under sub-section (1) of section 37", at both the places where they occur, the words, letters and figure "in FORM GSTR-1 or using the invoice furnishing facility" shall be inserted;

(c) for the figures and words "10 per cent.", the figure and words "5 per cent." shall be substituted.

8. In the said rules, in rule 59, after sub-rule (4), the following sub-rule

shall be inserted, namely.—

"(5) Notwithstanding anything contained in this rule, -

(a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if, he has not furnished the return in FORM GSTR-3B for preceding two months;

(b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if, he has not furnished the return in FORM GSTR-3B for preceding tax period;

(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if, he has not furnished the return in FORM GSTR-3B for preceding tax period.".

9. In the said rules, after rule 86A, with effect from the 1st day of January,

2021, the following rule shall be inserted, namely:—

"86B. Restrictions on use of amount available in electronic credit ledger.— Notwithstanding anything contained in these rules, the registered person shall not use the amount available in electronic credit ledger to discharge his liability towards output tax in excess of ninety-nine per cent. of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month exceeds fifty lakh rupees:

Provided that the said restriction shall not apply where -

(a) the said person or the proprietor or karta or the Managing Director or any of its two partners, whole-time Directors, Members of Managing Committee of Associations or Board of Trustees, as the case may be, have paid more than one lakh rupees as income tax under the Income-tax Act, 1961(43 of 1961), in each of the last two financial years for which the time-limit to file return of income under sub-section (1) of section 139 of the said Act has expired; or (b) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (i) of first proviso of sub-section (3) of section 54; or

(c) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (ii) of first proviso of sub-section (3) of section 54; or

(d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of 1% of the total output tax liability, applied cumulatively, up to the said month in the current financial year; or

(e) the registered person is -

(i) Government Department; or

(ii) a Public Sector Undertaking; or

(iii) a Local Authority; or

(iv) a Statutory Body:

Provided further that the Commissioner or an officer authorised by him in this behalf may remove the said restriction after such verifications and such safeguards as he may deem fit.".

10. In the said rules, in rule 138, in sub-rule (10), with effect from the

1st day of January, 2021.—

(a) in the Table, against serial number 1, in column 2, for the figures and letters "100 km.", the figures and letters "200 km." shall be substituted;

(b) in the Table, against serial number 2, in column 2, for the figures and letters "100 km.", the figures and letters "200 km." shall be substituted.

11. In the said rules, in rule 138E.—

(a) in clause (b), for the words "two months", the words "two tax periods" shall be substituted;

(b) after clause (c), the following clause shall be inserted, namely:-

"(d) being a person, whose registration has been suspended under the provisions of sub-rule (1) or sub-rule (2) or sub-rule (2A) of rule 21A.".

12. In the said rules, after FORM GST REG-30, the following FORM shall

be inserted, namely.—

"FORM GST REG – 31

[See rule 21 A]

Reference No. Date:

To,

GSTIN

Name:

Address:

Intimation for suspension and notice for cancellation of registration

In a comparison of the following, namely,

(i) returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017;

(ii) outwards supplies details furnished by you in FORM GSTR-1;

(iii) auto-generated details of your inwards supplies

for the period _______ to_______ ;

(iv) ........................... (specify)

and other available information, the following discrepancies/anomalies have been revealed:

o Observation 1

o Observation 2

o Observation 3

(details to be filled based on the criteria relevant for the taxpayer).

2. These discrepancies/anomalies prima facie indicate contravention of the provisions of the Central Goods and Services Tax Act, 2017 and the rules made thereunder, such that if, not explained satisfactorily, shall make your registration liable to be cancelled.

3. Considering that the above discrepancies/anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your Registration stands suspended, with effect from the date of this communication, in terms of sub-rule (2A) of rule 21 A.

4. You are requested to submit a reply to the jurisdictional tax officer within thirty working days from the receipt of this notice, providing explanation to the above stated discrepancy/anomaly. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer.

5. The suspension of registration shall be lifted on satisfaction of the jurisdictional officer with the reply along with document furnished by you and any further verification as jurisdictional officer considers necessary.

6. You may please note that your registration may be cancelled in case y o u f a i l t o f u r n i s h a r e p l y w i t h i n t h e p r e s c r i b e d p e r i o d o r d o n o t f u r n i s h a satisfactory reply.

Name :

Designation :

NB: This is a system generated notice and does not require signature by the issuing authority.".

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).

————

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