[ 823]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 7, Puducherry, dated 10th May 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 (Second Amendment) Rules, 2021.
(2) They shall be deemed to have come into force on the 27th day of
April, 2021.
Registered with the Registrar
of Newspapers for India
under No. 10410
Registered No. PY/44/2021-23
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10 {
No.
100
Poudouchéry
Lundi
10
Mai
2021 (20 Vaisakha 1943)
No.
Puducherry
Monday
10th
May
2021
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824
2. In the Puducherry Goods and Services Tax Rules, 2017, in rule 26 in
sub-rule (1), after the third proviso, the following proviso shall be inserted, namely:-
“Provided also that a registered person registered under the provisions
of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day
of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return
under section 39 in FORM GSTR-3B and the details of outward supplies under
section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through
Electronic Verification Code (EVC).”.
(By order of the Lieutenant-Governor)
ASHOK KUMAR, I.A.S.,
Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 8, Puducherry, dated 10th May 2021)
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 50 of the
Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), read with section
148 of the said Act, the Lieutenant-Governor, Puducherry, on the recommendations
of the Council, hereby makes the following amendments in the notification of the
Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No.
12/A1/CT/2017, dated the 15th April, 2020, published in the Gazette of Puducherry,
Extraordinary Part-I, No. 63, dated the 15th April, 2020, namely:-
In the said notification, in the first paragraph, in the first proviso, in the
Table after S. No. 3, the following shall be inserted, namely:-
(1)
(2)
(3)
(4)
“ 4.
Taxpayers having an aggregate
9 percent for the first
March,
turnover of more than rupees
15 days from the due date
2021,
5 crores in the preceding financial
and 18 per cent thereafter.
April,
year.
2021.
5.
Taxpayers having an aggregate
Nil for the first 15 days
March,
turnover of up to rupees 5 crores
from the due date,
2021,
in the preceding financial year
9 percent for the next
April,
who are liable to furnish the return
15 days, and 18 percent
2021.
as specified under sub-section (1)
thereafter.
of section 39.
6.
Taxpayers having an aggregate
Nil for the first 15 days
March,
turnover of up to rupees 5 crores
from the due date,
2021,
in the preceding financial year
9 percent for the next
April,
who are liable to furnish the return
15 days, and 18 percent
2021.
as specified under proviso to
thereafter.
sub-section (1) of section 39.
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LA GAZETTE DE L’ETAT
825
7.
Taxpayers who are liable to furnish
Nil for the first 15 days
Quarter
the return as specified under
from the due date,
ending
sub-section (2) of section 39.
9 percent for the next
March,
15 days, and 18 percent
2021.”.
thereafter.
2. This notification shall be deemed to have come into force with effect
from the 18th day of April, 2021.
(By order of the Lieutenant-Governor)
ASHOK KUMAR, I.A.S.,
Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 9, Puducherry, dated 10th May 2021)
NOTIFICATION
In exercise of the powers conferred by section 128 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 amendments
in the notification of the Commercial Taxes Secretariat, Government of Puducherry,
issued vide G.O. Ms. No. 6, dated the 14th January, 2019, published in the Gazette
of Puducherry, Extraordinary Part-I, No. 4, dated the 14th January, 2019, namely:-
In the said notification, after the seventh proviso, the following proviso
shall be inserted, namely: -
“Provided also that the amount of late fee payable under section 47 shall
stand waived for the period as specified in column (4) of the Table given below,
for the tax period as specified in the corresponding entry in column (3) of the said
Table, for the class of registered persons mentioned in the corresponding entry in
column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by
the due date, namely:-
S.
Class of registered persons
Tax period
Period for
No.
which late fee
waived
(1)
(2)
(3)
(4)
1.
Taxpayers having an aggregate
March, 2021 and
Fifteen days from
turnover of more than rupees
April, 2021.
the due date of
5 crores in the preceding financial
furnishing return.
year.
(1)
(2)
(3)
(4)
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2.
Taxpayers having an aggregate
March, 2021 and
Thirty days from
turnover of up to rupees 5 crores
April, 2021.
the due date of
in the preceding financial year who
furnishing return.
are liable to furnish the return as
specified under sub-section (1) of
section 39.
3.
Taxpayers having an aggregate
January-March,
Thirty days from
turnover of up to rupees 5 crores
2021.
the due date of
in the preceding financial year who
furnishing return.”.
are liable to furnish the return as
specified under proviso to
sub-section (1) of section 39
2. This notification shall be deemed to have come into force with effect
from the 20th day of April, 2021.
(By order of the Lieutenant-Governor)
ASHOK KUMAR, I.A.S.,
Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 10, Puducherry, dated 10th May 2021)
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 amendments
in the notification of the Commercial Taxes Secretariat, 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, after the first proviso, the
following proviso shall be inserted, namely: -
“Provided further that the said persons shall furnish the return in FORM
GSTR-4 of the Puducherry Goods and Services Tax Rules, 2017, for the financial year
ending 31st March, 2021, up to the 31st day of May, 2021.”.
2. This notification shall be deemed to have come into force with effect from
the 30th day of April, 2021.
(By order of the Lieutenant-Governor)
ASHOK KUMAR, I.A.S.,
Secretary to Government (Finance).
(1)
(2)
(3)
(4)
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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 11, Puducherry, dated 10th May 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 (Third Amendment) Rules, 2021.
(2) They shall be deemed to have come into force on the 27th day of
April, 2021.
2. In the Puducherry Goods and Services Tax Rules, 2017,-
(i) in sub-rule (4) of rule 36, after the first proviso, the following proviso
shall be inserted, namely:-
“Provided further that such condition shall apply cumulatively for the
period April and May, 2021 and the return in FORM GSTR-3B for the tax
period May, 2021 shall be furnished with the cumulative adjustment of
input tax credit for the said months in accordance with the condition
above.”;
(ii) in sub-rule (2) of rule 59, the following proviso shall be inserted,
namely:-
“Provided that a registered person may furnish such details, for the
month of April, 2021, using IFF from the 1st day of May, 2021 till the
28th day of May, 2021.”.
(By order of the Lieutenant-Governor)
ASHOK KUMAR, I.A.S.,
Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 12, Puducherry, dated 10th May 2021)
NOTIFICATION
In In exercise of the powers conferred by section 168A of the Puducherry
Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification
referred to as the said Act], in view of the spread of pandemic COVID-19 across
many parts of India, the Lieutenant-Governor, Puducherry, on the recommendations
of the Council, hereby notifies as under,-
(i) where, any time-limit for completion or compliance of any action, by
any authority or by any person, has been specified in, or prescribed or notified
under the said Act, which falls during the period from the 15th day of April, 2021
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to the 30th day of May, 2021, 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 31st day of May, 2021,
including for the purposes of--
(a) completion of any proceeding or passing of any order or issuance
of any notice, intimation, notification, sanction or approval or such
other action, by whatever name called, by any Authority,
Commission or Tribunal, by whatever name called, under the
provisions of the Acts stated above; or
(b) filing of any appeal, reply or application or furnishing of any
report, document, return, statement or such other record, by
whatever name called, under the provisions of the Acts stated
above;
but, such extension of time shall not be applicable for the compliances of the
following provisions of the said Act, namely:-
(a) Chapter IV;
(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90,
122, 129;
(c) section 39, except sub-section (3), (4) and (5);
(d) section 68, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above:
Provided that where, any time-limit for completion of any action, by any
authority or by any person, specified in, or prescribed or notified under rule 9 of
the Puducherry Goods and Services Tax Rules, 2017, falls during the period from
the 1st day of May, 2021 to the 31st day of May, 2021, and where completion of
such action has not been made within such time, then, the time-limit for completion
of such action, shall be extended up to the 15th day of June, 2021;
(ii) in cases where a notice has been issued for rejection of refund claim,
in full or in part and where the time-limit for issuance of order in terms of the
provisions of sub-section (5), read with sub-section (7) of section 54 of the said
Act falls during the period from the 15th day of April, 2021 to the 30th day of May,
2021, in such cases the time-limit for issuance of the said order shall be extended
to fifteen days after the receipt of reply to the notice from the registered person or
the 31st day of May, 2021, whichever is later.
2. This notification shall come into force with effect from the 15th day of
April, 2021.
(By order of the Lieutenant-Governor)
ASHOK KUMAR, I.A.S.,
Secretary to Government (Finance).
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.