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No. 10410 Amflºƒˆ \VWÈ ∂´E>µ
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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®ı Amflºƒˆ A>[˛wÁ\ 2021 } ÿƒ©¶D✓Ï | 29 { No. 40 Poudouchéry Mercredi 2 9 Septembre 2021
No. Puducherry Wednesday 29th September 2021
(7 Asvina 1943)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 240/Adv./2021-LD.
Puducherry, the 29th September 2021.
NOTIFICATION
The following Act of the Legislative Assembly, Puducherry, received the assent of the Lieutenant-Governor, Puducherry, on the 28th day of September, 2021 and is hereby published for general information.
N. MURUGAVEL, Under Secretary to Government (Law).
[ 825 ] 826 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX (AMENDMENT) ACT, 2021 (Act No. 4 of 2021)
(28-09-2021)
AN A C T
further to amend the Puducherry Goods and
Services Tax Act, 2017.
BE it enacted by the Legislative Assembly of
Puducherry in the Seventy-second Year of the Republic of India as follows:-
1. (1) This Act may be called the Puducherry
Short title and commencement.
Goods and Services Tax (Amendment) Act, 2021.
(2) (a) The provisions of sections 4 and 5
of this Act shall be deemed to have come into force
on the 1st day of August, 2021 and the provisions of section 6 of this Act shall be deemed to have
come into force on the 1st day of June, 2021;
(b) Save as otherwise provided in this Act, the provisions of section 2, section 3 and sections
7 to 16 of this Act shall come into force on such
date as the Government of Puducherry may, by notification in the Official Gazette, appoint.
2. In the Puducherry Goods and Services Tax
Amendment of section 7.
Act, 2017 (hereinafter referred as the "principal Act"), in section 7, in sub-section (1), after clause (a),
A c t N o . 6 o f 2 0 1 7 .
the following clause shall be inserted and shall be
deemed to have been inserted with effect from the 1st day of July, 2017, namely:—
" ( a a ) t h e a c t i v i t i e s o r t r a n s a c t i o n s , b y
a person, other than an individual to its members or constituents or vice-versa for cash, deferred payment or other valuable consideration.
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PART–II] LA GAZETTE DE L'ETAT
Explanation.- For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, Tribunal or Authority, the person and its
members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;".
Amendment of section 16.
3. In section 16 of the principal Act, in sub-section (2), after clause (a), the following clause shall be inserted, namely:—
"(aa) the details of the invoice or debit note
referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner
specified under section 37;".
4. In section 35 of the principal Act, Amendment of section 35.
sub-section (5) shall be omitted.
5. For section 44 of the principal Act, the
following section shall be substituted namely:—
Substitution of new section for section 44.
Annual return.
"44. Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person
and a non-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the
financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed:
828 LA GAZETTE DE L'ETAT [PART–II
Provided that the Commissioner may, on the
recommendations of the Council, by notification,
exempt any class of registered persons from filing
annual return under this section:
Provided further that nothing contained in
this section shall apply to any Department of the
Central Government or a State Government or a
Local Authority, whose books of account are subject
to audit by the Comptroller and Auditor-General of
India or an Auditor appointed for auditing the
accounts of Local Authorities under any law for the
time being in force.".
6. In section 50 of the principal Act, in
Amendment of section 50. sub-section (1), for the proviso, the following
proviso shall be substituted and shall be deemed to
have been substituted with effect from the 1st day
of July, 2017, namely:-
"Provided that the interest on tax payable in
respect of supplies made during a tax period and
declared in the return for the said period furnished
after the due date in accordance with the provisions
of section 39, except where such return is
furnished after commencement of any proceedings
under section 73 or section 74 in respect of the said
period, shall be payable on that portion of the tax
which is paid by debiting the electronic cash
ledger.".
7. In section 74 of the principal Act, in
Amendment of section 74. Explanation 1, in clause (ii) for the words and
figures "sections 122, 125, 129 and 130", the
words and figures "sections 122 and 125" shall be
substituted.
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PART–II] LA GAZETTE DE L'ETAT
Amendment of section 75.
8. In section 75 of the principal Act, in sub-section (12), the following Explanation shall be inserted, namely:—
"Explanation.- For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but, not included in the return furnished under section 39.".
Amendment of section 83.
9. In section 83 of the principal Act, for sub-section (1), the following sub-section shall be substituted, namely:-
"(1) Where, after the initiation of any proceeding under Chapter-XII, Chapter-XIV or Chapter-XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing, attach provisionally, any property, including Bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.".
Amendment of section 107.
10. In section 107 of the principal Act, in sub-section (6), the following proviso shall be inserted, namely:-
"Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.".
11. In section 129 of the principal Act, — Amendment of section 129.
(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:—
"(a) on payment of penalty equal to two hundred per cent. of the tax payable on such goods and, in case of exempted goods, 830 LA GAZETTE DE L'ETAT [PART–II
on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where, the owner of the goods comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty per cent. of the value of the goods or two hundred per cent. of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty;";
(ii) sub-section (2) shall be omitted;
(iii) for sub-section (3), the following
sub-section shall be substituted, namely:—
"(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub-section (1).";
(iv) in sub-section (4), for the words "No tax, interest or penalty", the words "No penalty" shall be substituted;
(v) for sub-section (6), the following
sub-section shall be substituted, namely:—
"(6) Where, the person transporting any goods or the owner of such goods fails to pay the amount of penalty under 831
PART–II] LA GAZETTE DE L'ETAT
sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otherwise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.".
12. In section 130 of the principal Act,— Amendment of section 130.
(a) in sub-section (1) for the words "Notwithstanding anything contained in this Act, if", the word "Where" shall be substituted;
(b) in sub-section (2), in the second proviso, for the words, brackets and figures "amount of penalty leviable under sub-section (1) of section 129", the words "penalty equal to hundred per cent. of the tax payable on such goods" shall be substituted;
(c) sub-section (3) shall be omitted.
13. In section 134 of the principal Act, the Amendment of section 134.
following proviso shall be inserted, namely:—
"Provided that nothing contained in Chapter XXXVI of the Code of Criminal Procedure, 1973 shall apply to any offence punishable under this Act.".
Central A c t 2 of 1 9 7 4 .
832 LA GAZETTE DE L'ETAT [PART–II
14. For section 151 of the principal Act, the
following section shall be substituted, namely:—
Substitution of new section for section 151.
Power to call for i n f o r m a t i o n .
"151. The Commissioner or an Officer authorised by him may, by an order, direct any person to furnish information relating to any matter dealt with in connection with this Act, within such time, in such form, and in such manner, as may be specified therein.".
15. In section 152 of the principal Act,—
Amendment of section 152.
(a) in sub-section (1),—
(i) the words "of any individual return or
part thereof" shall be omitted;
(ii) after the words "any proceedings under this Act", the words "without giving an opportunity of being heard to the person concerned" shall be inserted;
(b) sub-section (2) shall be omitted.
A m e n d m e n t t o Schedule II
16. In Schedule II of the principal Act, paragraph 7 shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 2017.
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