[ 755 ]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 15, Puducherry, dated 20th July 2022)

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:—

Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. PY/44/2021-23

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No.

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Vendredi

Juillet

2022 (31 Asadha 1944)

No.

Puducherry

Friday

22nd

July

2022

756

LA GAZETTE DE L’ETAT

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In the said notification, in the second paragraph, after the fourth proviso,

the following proviso shall be inserted, namely:–

"Provided also that the said persons shall furnish a statement, containing

the details of payment of self-assessed tax in FORM GST CMP-08

of the Puducherry Goods and Services Tax Rules, 2017 for the quarter

ending 30th June, 2022 till the 31st day of July, 2022.".

2. This notification shall be deemed to have come into force with effect

from the 5th day of July, 2022.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 16, Puducherry, dated 20th July 2022)

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

further amendments in notification of the Government of Puducherry, Commercial

Taxes Secretariat issued vide G.O. Ms. No. 2, dated the 3rd January, 2018, published

in the Gazette of Puducherry, Extraordinary Part-I, No. 2, dated the 3rd January,

2018, namely:—

In the said notification, in the fifth proviso, for the figures, letters and

words "30th day of June, 2022", the figures, letters and words "28th day of July,

2022" shall be substituted.

2. This notification shall be deemed to have come into force with effect

from the 5th day of July, 2022.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 17, Puducherry, dated 20th July 2022)

NOTIFICATION

In exercise of the powers conferred by section 168A of the Puducherry

Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as

the said Act) and in partial modification of the notifications of the Commercial Taxes

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LA GAZETTE DE L’ETAT

757

Secretariat, Government of Puducherry issued vide G.O. Ms. No. 44, dated the 7th

September, 2020, published in the Gazette of Puducherry, Extraordinary Part-I, No.

127, dated the 7th September, 2020 and G.O. Ms. No. 12, dated the 10th May, 2021,

published in the Gazette of Puducherry, Extraordinary Part-I, No. 100, dated the

10th May, 2021, the Lieutenant-Governor, Puducherry, on the recommendations of

the Council, hereby,—

(i) extends the time limit specified under sub-section (10) of section 73

for issuance of order under sub-section (9) of section 73 of the said Act, for

recovery of tax not paid or short paid or of input tax credit wrongly availed or

utilized, in respect of a tax period for the financial year 2017-18, up to the 30th day

of September, 2023;

(ii) excludes the period from the 1st day of March, 2020 to the 28th day

of February, 2022 for computation of period of limitation under sub-section (10) of

section 73 of the said Act for issuance of order under sub-section (9) of section 73

of the said Act, for recovery of erroneous refund;

(iii) excludes the period from the 1st day of March, 2020 to the 28th

day of February, 2022 for computation of period of limitation for filing refund

application under section 54 or section 55 of the said Act.

2. This notification shall be deemed to have come into force with effect

from the 1st day of March, 2020.

(By order of the Lieutenant-Governor)

PRASHANT GOYAL,

Development Commissioner-cum-

Principal Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 18, Puducherry, dated 20th July 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 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 (Amendment) Rules, 2022.

(2) Save as otherwise provided in these rules,–

(a) rules 2 to 6 and 8 to 17 shall be deemed to have come into force on

the 5th day of July, 2022.

(b) rule 7 shall come into force on such date as the Government may,

by notification in the Official Gazette, appoint.

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

referred to as the said rules), in rule 21A, in sub-rule (4), after the proviso, the

following proviso shall be inserted, namely:–

"Provided further that where the registration has been suspended under

sub-rule (2A) for contravention of the provisions contained in clause (b)

or clause (c) of sub-section (2) of section 29 and the registration has not

already been cancelled by the proper officer under rule 22, the suspension

of registration shall be deemed to be revoked upon furnishing of all the

pending returns.";

3. In the said rules, in Explanation 1 to rule 43, after clause (c), the

following clause shall be inserted, namely:–

"(d) the value of supply of Duty Credit Scrips specified in the

notification of the Commercial Taxes Secretariat, Government of Puducherry

issued vide G.O. Ms. No. 2/2017-Puducherry GST (Rate), dated 29th June,

2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95,

dated 29th June, 2017.";

4. In the said rules, in rule 46, after clause (r), the following clause shall

be inserted, namely:–

'(s) a declaration as below, that invoice is not required to be issued in

the manner specified under sub-rule (4) of rule 48, in all cases where an

invoice is issued, other than in the manner so specified under the said sub-

rule (4) of rule 48, by the taxpayer having aggregate turnover in any

preceding financial year from 2017-18 onwards more than the aggregate

turnover as notified under the said sub-rule (4) of rule 48–

"I/We hereby declare that though our aggregate turnover in any

preceding financial year from 2017-18 onwards is more than the aggregate

turnover notified under sub-rule (4) of rule 48, we are not required to

prepare an invoice in terms of the provisions of the said sub-rule.":';

5. In the said rules, in rule 86, after sub-rule (4A), the following sub-rule

shall be inserted, namely:–

"(4B) Where a registered person deposits the amount of erroneous refund

sanctioned to him,–

(a) under sub-section (3) of section 54 of the Act, or

(b) under sub-rule (3) of rule 96, in contravention of sub-rule (10) of

rule 96,

along with interest and penalty, wherever applicable, through FORM GST DRC-03,

by debiting the electronic cash ledger, on his own or on being pointed out, an

amount equivalent to the amount of erroneous refund deposited by the registered

person shall be re-credited to the electronic credit ledger by the proper officer by

an order made in FORM GST PMT-03A.";

6. In the said rules, in rule 87,–

(a) in sub-rule (3), after clause (i), the following clauses shall be

inserted, namely:–

"(ia) Unified Payment Interface (UPI) from any bank;

(ib) Immediate Payment Services (IMPS) from any bank;";

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759

(b) in sub-rule (5), after the words "Real Time Gross Settlement", the

words "or Immediate Payment Service" shall be inserted.";

7. In the said rules, with effect from the 1st July, 2017, after rule 88A, the

following rule shall be deemed to have been inserted, namely:—

"88B. Manner of calculating interest on delayed payment of tax.-(1) In

case, where the supplies made during a tax period are declared by the

registered person in the return for the said period and the said return is

furnished after the due date in accordance with 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,

the interest on tax payable in respect of such supplies shall be calculated

on the portion of tax which is paid by debiting the electronic cash ledger,

for the period of delay in filing the said return beyond the due date, at

such rate as may be notified under sub-section (1) of section 50.

(2) In all other cases, where interest is payable in accordance with

sub-section (1) of section 50, the interest shall be calculated on the amount

of tax which remains unpaid, for the period starting from the date on which

such tax was due to be paid till the date such tax is paid, at such rate as may

be notified under sub-section (1) of section 50.

(3) In case, where interest is payable on the amount of input tax credit

wrongly availed and utilised in accordance with sub-section (3) of section

50, the interest shall be calculated on the amount of input tax credit

wrongly availed and utilised, for the period starting from the date of

utilisation of such wrongly availed input tax credit till the date of reversal

of such credit or payment of tax in respect of such amount, at such rate as

may be notified under said sub-section (3) of section 50.

Explanation.– For the purposes of this sub-rule,–

(1) input tax credit wrongly availed shall be construed to have been

utilised, when the balance in the electronic credit ledger falls below

the amount of input tax credit wrongly availed, and the extent of

such utilisation of input tax credit shall be the amount by which

the balance in the electronic credit ledger falls below the amount

of input tax credit wrongly availed.

(2) the date of utilisation of such input tax credit shall be taken to

be,–

(a) the date, on which the return is due to be furnished under

section 39 or the actual date of filing of the said return,

whichever is earlier, if, the balance in the electronic credit

ledger falls below the amount of input tax credit wrongly

availed, on account of payment of tax through the said return;

(b) the date of debit in the electronic credit ledger when the

balance in the electronic credit ledger falls below the amount

of input tax credit wrongly availed, in all other cases.";

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8. In the said rules, in rule 89,–

(a) in sub-rule (1), after the fourth proviso, the following Explanation

shall be inserted, namely: -

'Explanation.– For the purposes of this sub-rule, "specified officer"

means a "specified officer" or an "authorised officer" as defined under rule

2 of the Special Economic Zone Rules, 2006.';

(b) in sub-rule (2),–

(i) in clause (b), after the words "on account of export of goods",

the words ", other than electricity" shall be inserted;

(ii) after clause (b), the following clause shall be inserted, namely: -

"(ba) a statement containing the number and date of the export invoices,

details of energy exported, tariff per unit for export of electricity as per

agreement, along with the copy of statement of scheduled energy for

exported electricity by Generation Plants issued by the Regional Power

Committee Secretariat as a part of the Regional Energy Account (REA)

under clause (nnn) of sub-regulation 1 of Regulation 2 of the Central

Electricity Regulatory Commission (Indian Electricity Grid Code)

Regulations, 2010 and the copy of agreement detailing the tariff per unit,

in case where refund is on account of export of electricity;";

"Explanation.– For the purposes of this sub-rule, the value of goods

exported out of India shall be taken as–

(i) the Free on Board (FOB) value declared in the Shipping Bill or Bill

of Export form, as the case may be, as per the Shipping Bill and

Bill of Export (Forms) Regulations, 2017; or

(ii) the value declared in tax invoice or bill of supply,

whichever is less.";

(d) in sub-rule (5), for the words "tax payable on such inverted rated

supply of goods and services", the brackets, words and letters "{tax payable on

such inverted rated supply of goods and services x (Net ITC÷ ITC availed on inputs

and input services)}." shall be substituted;

9. In the said rules, rule 95A shall be deemed to have been omitted with

effect from the 1st July, 2019;

10. In the said rules, with effect from the 1st day of July, 2017, in rule 96,–

(a) in sub-rule (1), for clause (b), the following clause shall be deemed

to have been substituted, namely:–

"(b) the applicant has furnished a valid return in FORM GSTR-3B :

Provided that if, there is any mismatch between the data furnished

by the exporter of goods in Shipping Bill and those furnished in

statement of outward supplies in FORM GSTR-1, such application for

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refund of integrated tax paid on the goods exported out of India shall

be deemed to have been filed on such date when such mismatch in

respect of the said shipping bill is rectified by the exporter;";

(b) in sub-rule (4),

(i) in clause (b), for the figures "1962" the figures and word "1962;

or" shall be deemed to have been substituted;

(ii) after clause (b), the following clause shall be deemed to have been

inserted, namely:–

"(c) the Commissioner or an officer authorised by the Commissioner,

on the basis of data analysis and risk parameters, is of the opinion that

verification of credentials of the exporter, including the availment of ITC

by the exporter, is considered essential before grant of refund, in order

to safeguard the interest of revenue.";

(d) after sub-rule (5), the following sub-rules shall be deemed to have

been inserted, namely: -

"(5A) Where refund is withheld in accordance with the provisions

of clause (a) or clause (c) of sub-rule (4), such claim shall be transmitted

to the proper officer of Central tax, State tax or Union Territory tax, as

the case may be, electronically through the common portal in a system

generated FORM GST RFD-01 and the intimation of such transmission

shall also be sent to the exporter electronically through the common

portal, and notwithstanding anything to the contrary contained in any

other rule, the said system generated form shall be deemed to be the

application for refund in such cases and shall be deemed to have been

filed on the date of such transmission.

(5B) Where refund is withheld in accordance with the provisions of

clause (b) of sub-rule (4) and the proper officer of the Customs passes

an order that the goods have been exported in violation of the provisions

of the Customs Act, 1962 (52 of 1962), then, such claim shall be

transmitted to the proper officer of Central tax, State tax or Union

Territory tax, as the case may be, electronically through the common

portal in a system generated FORM GST RFD-01 and the intimation of

such transmission shall also be sent to the exporter electronically

through the common portal, and notwithstanding anything to the

contrary contained in any other rule, the said system generated form

shall be deemed to be the application for refund in such cases and shall

be deemed to have been filed on the date of such transmission.

(5C) The application for refund in FORM GST RFD-01 transmitted

electronically through the common portal in terms of sub-rules (5A) and

(5B) shall be dealt in accordance with the provisions of rule 89.";

(e) sub-rule (6) and sub-rule (7) shall be deemed to have been omitted;.

11. In the said rules, in FORM GSTR-3B,–

(a) in paragraph 3.1, in the heading, after the words "liable to reverse

charge", the brackets, words and figures "(other than those covered in 3.1.1)" shall

be inserted;

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(b) after paragraph 3.1, the following paragraph shall be inserted,

namely:–

"3.1.1 Details of supplies notified under sub-section (5) of section 9 of

the Central Goods and Services Tax Act, 2017 and corresponding provisions

in Integrated Goods and Services Tax/Union Territory Goods and Services

Tax/State Goods and Services Tax Acts.

and letter "supplies shown in 3.1(a)", the word, figures, brackets and letter "and

3.1.1(i)" shall be inserted;

(d) in the table, under paragraph 4, in column (1),–

(i) in item (B), for the entries against sub-item (1), the following entries

shall be substituted, namely:–

"As per rules 38, 42 and 43 of CGST Rules and sub-section (5) of

section 17";

(ii) in item (D),–

(A) for the heading, the following heading shall be substituted,

namely:–

"Other Details";

(B) for the entries against sub-item (1), the following entries shall

be substituted, namely:–

"ITC reclaimed which was reversed under Table 4(B)(2) in earlier

tax period";

be substituted, namely:–

"Ineligible ITC under section 16(4) and ITC restricted due to PoS

provisions";

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(e) Under the heading the Instructions, after paragraph 3, following

paragraphs shall be inserted, namely:–

"(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a)

above, the supplies on which the ECO is required to pay tax under sub-

section (5) of section 9 of the Act and shall report such supplies in

3.1.1(i) above.

(5) A registered person making supplies through an Electronic Commerce

Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is

required to pay tax under sub-section (5) of section 9 of the Act and shall report

such supplies in 3.1.1(ii) above.";

12. In the said rules, in FORM GSTR-9, under the heading Instructions,–

(a) in paragraph 4,–

(A) after the word, letters and figures "or FY 2020-21", the word,

letters and figures "or FY 2021-22" shall be inserted;

(B) in the Table, in second column,–

(I) against serial numbers 5D, 5E and 5F, the following entries shall

be inserted at the end, namely:–

'For FY 2021-22, the registered person shall report Non-GST supply

(5F) separately and shall have an option to either separately report

his supplies as exempted and nil rated supply or report consolidated

information for these two heads in the "exempted" row only.';

(II) against serial numbers 5H, 5I, 5J and 5K, for the figures and

word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21

and 2021-22" shall respectively be substituted;

(b) in paragraph 5, in the Table, in second column,–

(A) against serial numbers 6B, 6C, 6D and 6E, for the letters and

figures "FY 2019-20 and 2020-21", the letters, figures and word "FY 2019-

20, 2020-21 and 2021-22" shall respectively be substituted;

(B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the

figures and word "2019-20 and 2020-21", the figures and word "2019-20,

2020-21 and 2021-22" shall be substituted;

(A) after the words and figures "April 2021 to September 2021.", the

following shall be inserted, namely:–

"For FY 2021-22, Part V consists of particulars of transactions for

the previous financial year but, paid in the FORM GSTR-3B between

April, 2022 and September, 2022.";

(B) in the Table, in second column,–

(I) against serial numbers 10 & 11, the following entries shall be

inserted at the end, namely:–

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"For FY 2021-22, details of additions or amendments to any of

the supplies already declared in the returns of the previous

financial year but, such amendments were furnished in Table 9A,

Table 9B and Table 9C of FORM GSTR-1 of April, 2022 to

September, 2022 shall be declared here.";

(II) against serial number 12,–

(1) after the words, letters, figures and brackets "September,

2021 shall be declared here. Table 4(B) of FORM GSTR-3B

may be used for filling up these details.", the following

entries shall be inserted, namely:–

"For FY 2021-22, aggregate value of reversal of ITC which

was availed in the previous financial year but, reversed in

returns filed for the months of April 2022 to September 2022

shall be declared here. Table 4(B) of FORM GSTR-3B may

be used for filling up these details.";

(2) for the figures and word "2019-20 and 2020-21", the figures

and word "2019-20, 2020-21 and 2021-22" shall be

substituted;

(III) against serial number 13,–

(1) after the words, letters and figures "reclaimed in FY 2021-

22, the details of such ITC reclaimed shall be furnished in

the annual return for FY 2021-22,", the following entries shall

be inserted, namely:–

"For FY 2021-22, details of ITC for goods or services

received in the previous financial year but, ITC for the same

was availed in returns filed for the months of April 2022 to

September 2022 shall be declared here. Table 4(A) of FORM

GSTR-3B may be used for filling up these details. However,

any ITC which was reversed in the FY 2021-22 as per second

proviso to sub-section (2) of section 16 but, was reclaimed

in FY 2022-23, the details of such ITC reclaimed shall be

furnished in the annual return for FY 2022-23.";

(2) for the figures and word "2019-20 and 2020-21", the figures

and word "2019-20, 2020-21 and 2021-22" shall be

substituted;

(d) in paragraph 8, in the Table, in second column,–

(A) against serial numbers,–

(I) 15A, 15B, 15C and 15D,

(II) 15E, 15F and 15G,

for the figures and word "2019-20 and 2020-21" wherever they occur,

the letters, figures and word "2019-20, 2020-21 and 2021-22" shall

respectively, be substituted.";

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(B) 8against serial numbers 16A, 16B and 16C for the figures and

word "2019-20 and 2020-21" wherever they occur, the figures and word

"2019-20, 2020-21 and 2021-22" shall respectively be substituted.";

(I) after the words, letters and figures "for taxpayers having annual

turnover above ` 5.00 Cr.", the words, letters and figures "From FY 2021-

22 onwards, it shall be mandatory to report HSN code at six digits level

for taxpayers having annual turnover in the preceding year above ` 5.00 Cr.

and at four digits level for all B2B supplies for taxpayers having annual

turnover in the preceding year upto ` 5.00 Cr." shall be inserted;

(II) the following paragraph shall be inserted at the end, namely:–

"For FY 2021-22, the registered person shall have an option to not

fill Table 18.";

13. In the said rules, in FORM GSTR-9C, under the heading instructions,–

(a) in paragraph 4, in the Table, in second column, for the figures and

word "2019-20 and 2020-21", wherever they occur, the figures and word "2019-20,

2020-21 and 2021-22" shall be substituted;

(b) in paragraph 6, in the Table, in second column, against serial number

14, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20,

2020-21 and 2021-22" shall be substituted;

14. In the said rules, after FORM GST PMT-03, the following form shall

be inserted, namely:–

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Note : Bank Charges, if any, shall be paid separately to the bank by the person

making payment.

(b) in the Table under the heading Paid Challan Information, for the

words, letters and brackets "Bank Reference No. (BRN)/UTR", words, letters and

brackets "Bank Reference No. (BRN)/UTR/RRN" shall be substituted;

15. In the said rules, in FORM GST PMT-07, in the Table,

(a) against serial number 6, in the third column, for the

following, shall be inserted, namely:–

(b) after serial number 10 the following serial number and entries shall

be inserted, namely:–

16. In the said rules, in FORM-GST-RFD-01,–

(a) in Statement-3, in the Table, under the heading Shipping bill/Bill of

export, after column 9, the following column shall be inserted, namely:–

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(b) after Statement-3A, the following Statement shall be inserted,

namely:–

"Statement-3B [rule 89 (2) (ba)]

Refund Type: Export of electricity without payment of tax (accumulated ITC)

17. In the said rules, FORM GST RFD-10 B shall be deemed to have been

omitted with effect from the 1st day of July, 2019.

(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.