[01]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 1, Puducherry, dated 1st January 2021)

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 (Amendment) Rules, 2021.

(2) These rules shall come into force on the 1st day of January, 2021.

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

this notification referred to as the said rules), in rule 59, after sub-rule (5), the

following sub-rule shall be inserted namely:—

“(6) 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;

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(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.”.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Commissioner-cum-

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.

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