[ 825 ]

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).

Registered with the Registrar

of Newspapers for India under

No. 10410

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No. 40

Poudouchéry

Mercredi

Septembre

2021

No.

Puducherry

Wednesday

29th

September

2021

(7 Asvina 1943)

Registered No.

PY/44/2021-23

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)

ACT

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

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

Act, 2017 (hereinafter referred as the “principal

Act”), in section 7, in sub-section (1), after clause (a),

the following clause shall be inserted and shall be

deemed to have been inserted with effect from the

1st day of July, 2017, namely:—

“(aa) the activities or transactions, by

a person, other than an individual to its members

or constituents or vice-versa for cash, deferred

payment or other valuable consideration.

Short title and

commencement.

Amendment of

section 7.

Act

N o . 6

o f

2017.

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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;”.

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,

sub-section (5) shall be omitted.

5. For section 44 of the principal Act, the

following section shall be substituted namely:—

“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:

Amendment of

section 16.

Annual return.

Amendment of

section 35.

Substitution of

new section for

section 44.

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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

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

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.

Amendment of

section 50.

Amendment of

section 74.

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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.”.

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.”.

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, —

(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,

Amendment of

section 75.

Amendment of

section 83.

Amendment of

section 107.

Amendment of

section 129.

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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

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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,—

(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;

13. In section 134 of the principal Act, the

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.”.

Amendment of

section 130.

Amendment of

section 134.

Central

Act 2

1974.

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[PART–II

14. For section 151 of the principal Act, the

following section shall be substituted, namely:—

“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,—

(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.

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.

————

Amendment of

section 152.

Substitution of

new section for

section 151.

Power to call for

information.

Amendment to

Schedule II

online publication at “https://styandptg.py.gov.in”

Published by the Director, Government Press, Puducherry.