[ 1143 ]

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:-

Registered with the Registrar

of Newspapers for India

under No. 10410

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

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No.

189

Poudouchéry

Jeudi

Décembre

2020 (10 Pausa 1942)

No.

Puducherry

Thursday

31st

December

2020

1144

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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)

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)

Dimethyl propylphosphonate

29313200

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

29313600

methylmethylphosphonate

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

29313700

methyl] methylphosphonate

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

29313500

Dimethyl methylphosphonate

29313100

Diethyl ethylphosphonate

29313300

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

29313800

Sodium 3-(trihydroxysilyl) propyl methylphosphonate

29313400

2,2-Diphenyl-2-hydroxyacetic acid

29181700

2-(N,N-Diisopropylamino) ethylchloride hydrochloride

29211400

2-(N,N-Dimethylamino) ethylchloride hydrochloride

29211200

2-(N,N-Diethylamino) ethylchloride hydrochloride

29211300

2-(N,N-Diisopropylamino) ethanol

29221800

2-(N,N-Diethylamino) ethanethiol

29306000

Bis(2-hydroxyethyl) sulfide

29307000

2-(N,N-Dimethylamino) ethanethiol

29309092

Product from the reaction of Methylphosphonic acid and

As applicable

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

3-Quinuclidinol

29333930

R-(-)-3-Quinuclidinol

29333930

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

29313900

undecane 3,9-dioxide

Propylphosphonic dichloride

29313900

Methylphosphonic dichloride

29313900

Diphenylmethylphosphonate

29313900

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

29313900

methylphosphonothionate

Methylphosphonic acid

29313900

Product from the reaction of methylphosphonic acid and

As applicable

1,2-ethanediamine

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

38249900

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

38249900

Bis (polyoxyethylene) methylphosphonate

39072090

Poly(l,3-phenylene methyl phosphonate)

39119090

Dimethylmethylphosphonate, polymer with oxirane and

38249900

phosphorus oxide

(1)

(2)

(3)

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Carbonyl dichloride

28121100

Cyanogen chloride

28531000

Hydrogen cyanide

28111200

Trichloronitromethane

29049100

Phosphorus oxychloride

28121200

Phosphorus trichloride

28121300

Phosphorus pentachloride

28121400

Trimethylphosphite

29202300

Triethylphosphite

29202400

Dimethyl phosphite

29202100

Diethyl phosphite

29202200

Sulfur monochloride

28121500

Sulfur dichloride

28121600

Thionyl chloride

28121700

Ethyldiethanolamine

29221720

Methyldiethanolamine

29221710

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).

(1)

(2)

(3)

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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; or

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(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.”;

“(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

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; or

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(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;

(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.”;

“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.”.

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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;

“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;

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:

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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

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.”.

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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: <DD><MM><YYYY>

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.

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6. You may please note that your registration may be cancelled in case

you fail to furnish a reply within the prescribed period or do not furnish

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).

————

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