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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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20 {

No.

Poudouchéry

Jeudi

Janvier

2022 (30 Pausa 1943)

No.

Puducherry

Thursday

20th

January

2022

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 1, Puducherry, dated 20th January 2022]

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 (Tenth Amendment) Rules 2021.

(2) Save as otherwise provided in these rules, they shall be deemed to

have come into force on the 29th day of December, 2021.

2. In the Puducherry Goods and Services Tax Rules, 2017,-

(i) in rule 36, for sub-rule (4), the following sub-rule shall be substituted.

with effect from the 1st day of January, 2022, namely:-

“(4) No input tax credit shall be availed by a registered person in

respect of invoices or debit notes the details of which are required to

be furnished under sub-section (1) of section 37 unless,-

3 6

LA GAZETTE DE L’ETAT

[ PART-I

(a) the details of such invoices or debit notes have been furnished

by the supplier in the statement of outward supplies in FORM

GSTR-1 or using the invoice furnishing facility; and

(b) the details of such invoices or debit notes have been

communicated to the registered person in FORM GSTR-2B under

sub-rule (7) of rule 60.”;

(ii) in rule 80,-

(a) after sub-rule (1), the following sub-rule hall be inserted, namely:-

“(1 A) Notwithstanding anything contained in sub-rule (1), for

the financial year 2020-2021 the said annual return shall be

furnished on or before the twenty-eighth day of February,

2022.”;

(b) after sub-rule (3), the following sub-rule shall be inserted,

namely:-

“(3A) Notwithstanding anything contained in sub-rule (3), for

the financial year 2020-2021 the said self-certified reconciliation

statement shall be furnished along with the said annual return

on or before the twenty-eighth day of February, 2022.”;

(iii) in rule 95, in sub-rule (3), after clause (c), the following proviso

shall be inserted and shall be deemed to have been inserted with effect from the

1st day of April, 2021, namely:-

“Provided that where Unique Identity Number of the applicant is not

mentioned in a tax invoice, the refund of tax paid by the applicant on

such invoice shall be available only if, the copy of the invoice, duly

attested by the authorized representative of the applicant, is submitted

along with the refund application in FORM GST RFD-10.”;

(iv) in rule 142 with effect from the 1st day of January, 2022,-

(a) in sub-rule (3), for the words and letters, “fourteen days of

detention or seizure of the goods and conveyance”, the words, brackets

and figures, “seven days of the notice issued under sub-section (3) of

section 129, but, before the issuance of order under the said sub-section

(3)” shall be substituted;

(b) in sub-rule (5), for the words, “tax, interest and penalty payable

by the person chargeable with tax”, the words, “tax, interest and penalty,

as the case may be, payable by the person concerned” shall be

substituted;

(v) after rule 144, the following rule shall be inserted with effect from

the 1st day of January 2022, namely:-

“Recovery of penalty by sale of goods or conveyance detained or

seized in transit.-144A. (1) Where the person transporting any goods

or the owner of such goods fails to pay the amount of penalty under

sub-section (1) of section 129 within fifteen days from the date of receipt

of the copy of the order passed under sub-section (3) of the said

section 129, the proper officer shall proceed for sale or disposal of the

goods or conveyance so detained or seized by preparing an inventory

and estimating the market value of such goods or conveyance:

PART-I ]

LA GAZETTE DE L’ETAT

Provided 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.

(2) The said goods or conveyance shall be sold through a process

of auction, including e-auction, for which a notice shall be issued in

FORM GST DRC-10 clearly indicating the goods or conveyance to be

sold and the purpose of sale:

Provided that where the person transporting said goods or the

owner of such goods pays the amount of penalty under

sub-section (1) of section 129, including any expenses incurred

in safe custody and handling of such goods or conveyance,

after the time period mentioned in sub-rule (1), but, before the

issuance of notice under this sub-rule, the proper officer shall

cancel the process of auction and release such goods or

conveyance.

(3) The last day for submission of bid or the date of auction shall

not be earlier than fifteen days from the date of issue of the notice

referred to in sub-rule (2):

Provided 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.

(4) The proper officer may specify the amount of pre-bid deposit to

be furnished in the manner specified by such officer, to make the bidders

eligible to participate in the auction, which may be returned to the

unsuccessful bidders, forfeited in case, the successful bidder fails to

make the payment of the full amount as the case may be.

(5) The proper officer shall issue a notice to the successful bidder

in FORM GST DRC-11 requiring him to make the payment within a period

of fifteen days from the date of auction:

Provided 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.

(6) On payment of the full bid amount, the proper officer shall transfer

the possession and ownership of the said goods or conveyance to the

successful bidder and issue a Certificate in FORM GST DRC-12.

(7) The proper officer shall cancel the process and proceed for

re-auction where no bid is received or the auction is considered to be

non-competitive due to lack of adequate participation or due to low bids.

(8) Where an appeal has been filed by the person under the

provisions of sub-section (1), read with sub-section (6) of section 107,

the proceedings for recovery of penalty by sale of goods or conveyance

detained or seized in transit under this rule shall be deemed to be stayed:

Provided that this sub-rule shall not be applicable in respect of

goods of perishable or hazardous nature.”;

3 8

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[ PART-I

(vi) for rule 154, the following rule shall be substituted with effect from

the 1st day of January, 2022, namely:-

“154. Disposal of proceeds of sale of goods or conveyance and

movable or immovable property.- (1) The amounts so realised from the

sale of goods or conveyance, movable or immovable property, for the

recovery of dues from a defaulter or for recovery of penalty payable

under sub-section (3) of section 129 shall,-

(a) first, be appropriated against the administrative cost of the

recovery process ;

(b) next, be appropriated against the amount to be recovered or to

the payment of the penalty payable under sub-section (3) of

section 129, as the case may be;

defaulter under the Act or the Central Goods and Services Tax

Act, 2017 or the Integrated Goods and Services Tax Act, 2017

or any of the State Goods and Services Tax Act, 2017 or the

Union Territory Goods and Services Tax Act, 2017 and the rules

made thereunder; and

(d) the balance, if any, shall be credited to the electronic cash ledger

of the owner of the goods or conveyance as the case may be,

in case, the person is registered under the Act, and where the

said person is not required to be registered under the Act, the

said amount shall be credited to the Bank account of the person

concerned;

(2) where it is not possible to pay the balance of sale proceeds, as

per clause (d) of sub-rule (1), to the person concerned within a period

of six months from the date of sale of such goods or conveyance or

such further period as the proper officer may allow, such balance of sale

proceeds shall be deposited with the Fund;

(vii) in rule 159, with effect from the 1st day of January, 2022,-

(a) in sub-rule (2)-

(A) after the words “copy of the order of attachment”, the words,

letters and figures “in FORM GST DRC-22” shall be inserted:

(B) after the words “Commissioner to that effect.”, the words and

figures, “and a copy of such order shall also be sent to the

person whose property is being attached under section 83” shall

be inserted;

(b) in sub-rule (3)-

(A) for the words “and if the taxable person”, the words “and if the

person, whose property has been attached,” shall be substituted;

(B) for the words “by the taxable person”, the words, “by such

person” shall be substituted;

both the places, the words “such person” shall be substituted;

PART-I ]

LA GAZETTE DE L’ETAT

(D) in sub-rule (5), for the words brackets and figure, “within seven

days of the attachment under sub-rule (1), file an objection”,

the words, letters and figures “file an objection in FORM GST

DRC-22A” shall be substituted;

(viii) for “FORM GST DRC-10”, the following Form shall be substituted,

with effect from the 1st day of January, 2022, namely:-

“FORM GST DRC-10

[See rule 144(2) & 144A]

Notice for Auction under section 79 (1) (b) or section 129(6) of the Act

Demand order No.:

Date:

Period:

Whereas, an order has been made by me for sale of the attached or

distrained goods specified in the Schedule below for recovery of ` ................. and

interest thereon and admissible expenditure incurred on the recovery process in

accordance with the provisions of section 79.

Whereas, the goods or conveyance detained or seized under section 129

are liable for sale or disposal in accordance with the provisions of sub-section (6)

of section 129 for recovery of penalty of ` ............... payable under sub-section (3)

of section 129 and the expenses incurred in safe custody and handling of such

goods or conveyance and other administrative expenses.

The sale will be by public auction and the goods and/or conveyance

shall be put up for sale in the lots specified in the Schedule. The sale will be of the

right, title and interests of the defaulter. And the liabilities and claims attached to

the said properties, so far as they have been ascertained, are those specified in

the Schedule against each lot.

The auction will be held on ................... at ........................ AM/PM.

The price of each lot shall be paid at the time of sale or as per the

directions of the proper officer/specified officer and in default of payment, the goods

and/or conveyance shall be again putup for auction and resold.

SCHEDULE

Serial No.

Description of goods or conveyance

Quantity

Place:

Signature

Date:

Name

Designation: ”

4 0

LA GAZETTE DE L’ETAT

[ PART-I

(ix) in FORM GST DRC-11, with effect from the 1st day of January, 2022, -

(a) for the words, figures, letter and brackets “See rule 144(5) &

147(12)”, the words, figures and brackets “See rule 144(5),144A and

147(12)” shall be substituted;

(b) for the word “goods”, the words “goods or conveyance” shall

be substituted;

(x) in FORM GST DRC-12, with effect from the 1st day of January, 2022-

(a) for the words, figures, brackets and letter “See rule 144(5) &

147(12)”, the words, figures and brackets “See rule 144(5), 144A and

147(12)” shall be substituted;

(b) for the word “goods”, wherever it occurs, the words “goods or

conveyance” shall be substituted;

section 79(1)(b)/(d)”, the words, figures and brackets “or section 129(6)”

shall be inserted;

(xi) for FORM GST DRC-22, the following Form shall be substituted, with

effect from the 1st day of January, 2022, namely:-

“FORM GST DRC -22

[See rule 159(1)]

Reference No.:

Date:

...................................................... Name

..................................................... Address

(Bank/Post Office/Financial Institution/Immovable property registering

Authority/Regional Transport Authority/Other Relevant Authority)

Provisional attachment of property under section 83

It is to inform that M/s .............................. (name) having principal place

of business at ........................................ (address) bearing registration number as

............................. (GSTN/ID). PAN is a registered taxable person under the << SGST/

CGST>> Act.

It is to inform that Sh ....................................... (name) resident of

............................................. (address) bearing PAN ............................... and/or

Aadhaar No. ............................ is a person specified under sub-section (1A) of

section 122.

PART-I ]

LA GAZETTE DE L’ETAT

Proceedings have been launched against the aforesaid person under

section << .......................................................... >> of the said Act to determine

the tax or any other amount due from the said person.

As per information available with the Department, it has come to my

notice that the said person has a -

<<saving/current/FD/RD/depository >> account in your << Bank/Post

Office/Financial Institution>> having account No. << A/c No. >>;

property located at << property ID & location >>.

Vehicle No. ……………… << description >>

Others (please specify) ……………… << description >>

In order to protect the interests of revenue and in exercise of the

powers conferred under section 83 of the Act, I .................................. (name),

..................................................... (designation), hereby provisionally attach the

aforesaid account/property.

No debit shall be allowed to be made from the said account or any other

account operated by the aforesaid person on the same PAN without the prior

permission of this Department.

The property mentioned above shall not be allowed to be disposed of

without the prior permission of this Department.

Signature

Name

Designation

Copy to (person)”.

(xii) in FORM GST DRC-23, with effect from the 1st day of January, 2022,-

(a) after “/Immovable property registering authority”, the following

shall be inserted, namely:-

“/Regional Transport Authority/Other Relevant Authority”;

(b) for the words “proceedings pending against the defaulting person

which warrants the”, occurring at both the places, the words,

“requirement of” shall be substituted;

4 2

LA GAZETTE DE L’ETAT

[ PART-I

(xiii) in FORM APL-01, in entry number 15, for the Table under clause(a),

the following Table shall be substituted, with effect from the 1st day of January,

2022, namely:-

Particulars

Central State/ Integrated Cess Total amount

tax

UT tax

tax

Tax/Cess

< total >

Interest

< total >

(a) Admitted

Penalty

< total >

amount

Fees

< total >

Other

< total >

charges

(b) Pre-deposit

(10% of disputed

tax/cess but, not

exceeding ` 25

crore each in

respect of CGST,

Tax/Cess

< total >

SGST or cess,

or not exceeding

` 50 crore in

respect of IGST

and ` 25 crore in

respect of Cess)

case of sub-section Penalty

< total >”;

(3) of section 129

(xiv) after FORM GST DRC-22, the following Form shall be inserted with

effect from the 1st day of January, 2022, namely:-

“FORM GST DRC-22A

[See rule 159(5)]

Reference No.:

Date:

ARN No. of Order in FORM GST DRC-22:

The Pr. Commissioner/Commissioner

……………………(Jurisdiction)

Application for filing objection against provisional attachment of property

Whereas, an order in FORM GST DRC-22 has been issued for

provisional attachment of the following property under the provisions of section

83 of the Act vide ARN No. ........................................................... .

PART-I ]

LA GAZETTE DE L’ETAT

Ref. ID

Property provisionally attached

<< property id & location >>

Account provisionally attached

<< saving/current/FD/RD/depository

account No. >>

Vehicle provisionally attached

<< Vehicle details >>

Any other property

<< details >>

2. In accordance with the provisions of rule 159(5) of the CGST Rules , 2017,

I hereby submit my objection on the basis of following facts and circumstances.

<<……………………………….>>

<<…Documents to be uploaded…>>

Verification

I hereby solemnly affirm and declare that the information given herein

above is true and correct to the best of my knowledge and belief, and nothing has

been concealed thereon.

Name -

GSTIN (in case of registered person) -

PAN and/or Aadhaar No. (in case of others) -

Place -

Date -

Signature of Authorized Signatory”.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

————

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

Published by the Director, Government Press, Puducherry.