[ 1555 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 14, Puducherry, dated 18th June 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 amendment in the
notification of the Commercial Taxes Secretariat, Government of Puducherry issued
vide G.O. Ms. No. 12/A1/CT/2017, dated 29th June, 2017, published in the Official
Gazette of Puducherry, Extraordinary Part-I, No.94, dated 29th June, 2017, namely:-
Registered with the Registrar
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Registered No. PY/44/2021-23
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18 {
No.
122
Poudouchéry
Vendredi
18
Juin
2021 (28 Jyaistha 1943)
No.
Puducherry
Friday
18th
June
2021
1556
LA GAZETTE DE L’ETAT
[ PART-I
1556
In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure “required to furnish the returns in
FORM GSTR-3B, but, fail to furnish the said return along with payment of tax”, the
words “liable to pay tax, but, fail to do so” shall be substituted;
(ii) in the Table, in column 4, in the heading, for the words “Tax period”,
the words “Month/Quarter” shall be substituted;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be
substituted, namely:-
(1)
(2)
(3)
(4)
“4. Taxpayers having an aggregate
9 per cent for the first
March, 2021,
turnover of more than rupees
15 days from the due date
April, 2021
5 crores in the preceding
and 18 per cent thereafter
and May, 2021
financial year
5. Taxpayers having an aggregate
Nil for the first 15 days from
March, 2021,
turnover of up to rupees 5 crores
the due date, 9 per cent
in the preceding financial year
for the next 45 days and
who are liable to furnish the
18 per cent thereafter
r e t u r n a s s p e c i f i e d u n d e r
sub-section (1) of section 39
Nil for the first 15 days from
the due date, 9 per cent
April, 2021
for the next 30 days and
18 per cent thereafter
Nil for the first 15 days from
May, 2021
the due date, 9 per cent
for the next 15 days and
18 per cent thereafter
6. Taxpayers having an aggregate
Nil for the first 15 days from
March, 2021
turnover of up to rupees 5 crores
the due date, 9 per cent
in the preceding financial year
for the next 45 days and
who are liable to furnish the
18 per cent thereafter
return as specified under proviso
to sub-section (1) of section 39
Nil for the first 15 days from
April, 2021
the due date, 9 per cent
for the next 30 days and
18 per cent thereafter
Nil for the first 15 days from
May, 2021
the due date, 9 per cent
for the next 15 days and
18 per cent thereafter
7. Taxpayers who are liable to
Nil for the first 15 days from
Quarter ending
furnish the return as specified
the due date, 9 per cent
March, 2021”.
under sub-section (2) of
for the next 45 days and
section 39
18 per cent thereafter
PART-I ]
LA GAZETTE DE L’ETAT
1557
2. This notification shall be deemed to have come into force with effect
from the 18th day of May, 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. 15, Puducherry, dated 18th June 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) [hereafter in this notification referred
to as 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. 6,
dated 14th January, 2019, published in the Official Gazette of Puducherry,
Extraordinary Part-I, No. 4, dated 14th January, 2019, namely:-
In the said notification,-
(i) in the eighth proviso, with effect from the 20th day of May, 2021, for
the Table, the following Table shall be substituted, namely:-
“TABLE
S.
Class of registered persons
Tax period
Period for which
No.
late fee waived
(1)
(2)
(3)
(4)
“4. Taxpayers having an aggregate
March, 2021,
Fifteen days from the due
turnover of more than rupees
April, 2021 and
date of furnishing return
5 crores in the preceding financial
May, 2021
year
2. Taxpayers having an aggregate
March, 2021
Sixty days from the due
turnover of up to rupees 5 crores
date of furnishing return
in the preceding financial year
who are liable to furnish the
April, 2021
Forty-five days from the
return as specified under
due date of furnishing
sub-section (1) of section 39
return
May, 2021
Thirty days from the due
date of furnishing return
3. Taxpayers having an aggregate
January-March,
Sixty days from the due
turnover of up to rupees 5 crores
2021
date of furnishing return.”;
in the preceding financial year
who are liable to furnish the
return as specified under proviso
to sub-section (1) of section 39
1558
LA GAZETTE DE L’ETAT
[ PART-I
1558
(ii) after the eighth proviso, the following provisos shall be inserted,
namely:-
“Provided also that for the registered persons who failed to furnish the
return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by
the due date but, furnish the said return between the period from the 1st day of
June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47
of the said Act, shall stand waived which is in excess of five hundred rupees:
Provided also that where the total amount of Central tax payable in the
said return is nil, the total amount of late fee under section 47 of the said Act shall
stand waived which is in excess of two hundred and fifty rupees for the registered
persons who failed to furnish the return in FORM GSTR-3B for the months/quarter
of July, 2017 to April, 2021, by the due date but, furnish the said return between
the period from the 1st day of June, 2021 to the 31st day of August, 2021:
Provided also that the total amount of late fee payable under section 47
of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021
onwards, as the case may be, shall stand waived which is in excess of an amount
as specified in column (3) of the Table given below, 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:-
TABLE
S.
Class of registered persons
Amount
No.
(1)
(2)
(3)
1.
Registered persons whose total amount of central
Two hundred and
tax payable in the said return is nil
fifty rupees
2.
Registered persons having an aggregate turnover
One thousand
of up to rupees 1.5 crores in the preceding financial
rupees
year, other than those covered under S. No. 1
3.
Taxpayers having an aggregate turnover of more
Two thousand and
than rupees 1.5 crores and up to rupees 5 crores
five hundred
in the preceding financial year, other than those
rupees”.
covered under S. No. 1
2. This notification shall be deemed to have come into force on the
1st day of June, 2021.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
————
PART-I ]
LA GAZETTE DE L’ETAT
1559
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 16, Puducherry, dated 18th June 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) [hereafter in this notification referred
to as the said Act], 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. 9, dated the 23rd January, 2018, published in the Official Gazette of
Puducherry, Extraordinary Part-I, No. 12, dated the 23rd January, 2018, namely:-
In the said notification, after the fourth proviso, the following proviso shall
be inserted, namely:-
“Provided also that the total amount of late fee payable under section 47
of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021
onward, as the case may be,shall stand waived which is in excess of an amount as
specified in column (3) of the Table given below, for the class of registered persons
mentioned in the corresponding entry in column (2) of the said Table, who fail to
furnish the details of outward supplies in FORM GSTR-1 by the due date, namely:-
TABLE
S.
Class of registered persons
Amount
No.
(1)
(2)
(3)
1.
Registered persons who have nil outward supplies
Two hundred and
in the tax period
fifty rupees
2.
Registered persons having an aggregate turnover
One thousand
of up to rupees 1.5 crores in the preceding financial
rupees
year, other than those covered under S. No. 1
3.
Registered persons having an aggregate turnover
Two thousand and
of more than rupees 1.5 crores and up to rupees
five hundred rupees
5 crores in the preceding financial year, other than
those covered under S. No. 1
2. This notification shall be deemed to have come into force on the
1st day of June, 2021.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
1560
LA GAZETTE DE L’ETAT
[ PART-I
1560
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 17, Puducherry, dated 18th June 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) [hereafter in this notification referred
to as 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. 2,
dated the 3rd January, 2018, published in the Official Gazette of Puducherry,
Extraordinary Part-I, No. 2, dated the 3rd January, 2018, namely:-
In the said notification, after the third proviso, the following proviso shall
be inserted, namely: -
“Provided also that the total amount of late fee payable under section 47
of the said Act for financial year 2021-22 onwards, by the registered persons who
fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived –
(i) which is in excess of two hundred and fifty rupees where the total
amount of Central Tax payable in the said return is nil;
(ii) which is in excess of one thousand rupees for the registered persons
other than those covered under clause(i).”.
(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. 18, Puducherry, dated 18th June 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) [hereafter in this notification referred
to as the said Act], the Lieutenant-Governor, Puducherry, on the recommendations
of the Council, hereby waives the amount of late fee payable under section 47 of
the said Act by any registered person, required to deduct tax at source under the
provisions of section 51 of the said Act, for failure to furnish the return in FORM
GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess
of an amount of twenty-five rupees for every day during which such failure
continues:
Provided that the total amount of late fee payable under section 47 of the
said Act by such registered person for failure to furnish the return in FORM GSTR-7
for the month of June, 2021 onwards, by the due date, shall stand waived which is
in excess of an amount of one thousand rupees.
PART-I ]
LA GAZETTE DE L’ETAT
1561
2. This notification shall be deemed to have come into force on the
1st day of June, 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. 19, Puducherry, dated 18th June 2021)
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 the notification of the Commercial Taxes Secretariat,
Government of Puducherry issued vide G.O. Ms. No. 9, dated the 1st April, 2020,
published in the Official Gazette of Puducherry, Extraordinary Part-I, No. 58, dated
the 1st April, 2020, namely:-
In the said notification, in the first paragraph, after the words “notifies
registered person, other than”, the words “a government department, a local
authority,” shall be inserted.
2. This notification shall be deemed to have come into force on the
1st day of June, 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. 20, Puducherry, dated 18th June 2021)
NOTIFICATION
In exercise of the powers conferred by section 168A 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. 12, dated the 10th May, 2021, published in
the Official Gazette of Puducherry, Extraordinary Part-I, No. 100, dated the 10th May,
2021, namely:-
1562
LA GAZETTE DE L’ETAT
[ PART-I
1562
In the said notification, in the first paragraph,-
(i) in clause (i),-
(a) for the figures, letters and words “30th day of May, 2021”, the
figures, letters and words “29th day of June, 2021” shall be
substituted;
(b) for the figures, letters and words “31st day of May, 2021”, the
figures, letters and words “30th day of June, 2021” shall be
substituted;
(ii) in proviso to clause (i), -
(a) for the figures, letters and words “31st day of May, 2021”, the
figures, letters and words “30th day of June, 2021” shall be
substituted;
(b) for the figures, letters and words “15th day of June, 2021”, the
figures, letters and words “15th day of July, 2021” shall be
substituted;
(iii) in clause (ii),-
(a) for the figures, letters and words “30th day of May, 2021”, the
figures, letters and words “29th day of June, 2021” shall be
substituted;
(b) for the figures, letters and words “31st day of May, 2021”, the
figures, letters and words “30th day of June, 2021” shall be
substituted.
2. This notification shall be deemed to have come into force with effect
from the 30th day of May, 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. 21, Puducherry, dated 18th June 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 Official Gazette of Puducherry, Extraordinary Part-I, No. 129, dated
the 5th August, 2019, namely:-
In the said notification, in the third paragraph, in the second proviso, for
the figures, letters and words “31st day of May, 2021”, the figures, letters and words
“31st day of July, 2021” shall be substituted.
PART-I ]
LA GAZETTE DE L’ETAT
1563
2. This notification shall be deemed to have come into force with effect
from the 31st day of May, 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. 22, Puducherry, dated 18th June 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 (Fifth Amendment) Rules, 2021.
(2) They shall be deemed to have come into force on the 1st day of
June, 2021.
2. In the Puducherry Goods and Services Tax Rules, 2017,-
(i) in sub-rule (1) of rule 26, in the fourth proviso, with effect from the
31st day of May, 2021, for the figures, letters and words “31st day of May, 2021”,
the figures, letters and words “31st day of August, 2021” shall be substituted;
(ii) in sub-rule (4) of rule 36, for the second proviso, the following
proviso shall be substituted, namely:-
“Provided further that such condition shall apply cumulatively for the
period April, May and June, 2021 and the return in FORM GSTR-3B for
the tax period June, 2021 or quarter ending June, 2021, as the case may
be, shall be furnished with the cumulative adjustment of input tax credit
for the said months in accordance with the condition above.”;
(iii) in sub-rule (2) of rule 59, after the first proviso, the following
proviso shall be inserted, namely:-
“Provided further that a registered person may furnish such details,
for the month of May, 2021, using IFF from the 1st day of June, 2021 till
the 28th day of June, 2021.”.
(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, Puducherry.