[ 901 ]
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY
NO. XV PLA-3/LAS/REF/R.1/2022(3rd Session-Part-II).
Puducherry, the 26th August 2022.
Under rule 140 of Rules of Procedure and Conduct of Business of the
Puducherry Legislative Assembly, the following Bills viz.
(i) The Puducherry Civil Courts (Amendment) Bill, 2022 (Bill No. 4/2022).
(ii) The Puducherry Goods and Services Tax (Amendment) Bill, 2022
(Bill No. 5/2022).
(iii) The Puducherry Settlement (Amendment) Bill, 2022 (Bill No. 6/2022).
which were introduced and passed in the Legislative Assembly on 25th August,
2022, is published for general information.
R. MOUNISSAMY,
Secretary.
Registered with the Registrar
of Newspapers for India under
No. 10410
Amflºƒˆ \VWÈ ∂´E>µ
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
E≈©A ÿkπX|
EXTRAORDINAIRE
EXTRAORDINARY
∂]ÔV´D ÿ√u≈
Publiée par
Published by
ÿkπX|
Autorité
Authority
®ı
Amflºƒˆ
ÿk^π¬˛wÁ\
2022 }
gÔ¸‚ |
26 {
No. 45
Poudouchéry
Vendredi
26
Août
2022
No.
Puducherry
Friday
26th
August
2022
(4 Bhadra 1944)
Registered No.
PY/44/2021-23
902
LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY CIVIL COURTS (AMENDMENT)
BILL, 2022
(Bill No. 4 of 2022)
A
BILL
further to amend the Puducherry Civil Courts Act,
1966.
BE it enacted by the Legislative Assembly of
Puducherry in the Seventy-third Year of the Republic
of India as follows :—
1. (1) This Act may be called the Puducherry Civil
Courts (Amendment) Act, 2022.
(2) It extends to the whole of the Union
territory of Puducherry.
(3) It shall come into force on such date as the
Government may, by notification in the Official Gazette,
appoint.
2. In the Puducherry Civil Courts Act, 1966
(hereinafter referred to as the Principal Act), for section 8,
the following shall be substituted, namely:-
“8. Jurisdiction
of
District
Judge,
Subotdinate Judge and District Munsif in original
suits. - (1) The jurisdiction of the District Judge shall,
subject to the rules of procedure contained in the Code
of Civil Procedure, 1908 (hereinafter referred to in this
section as the said Code) for the time being in force,
extend to all original suits and proceedings of a civil
nature, of which the amount or value of the subject
matter exceeds rupees ten lakhs.
(2) The jurisdiction of the Subordinate
Judge shall, subject to the rules of procedure
contained in the said Code for the time being
in force, extend to all original suits and
proceedings of a civil nature, of which the
amount or value of the subject matter exceeds
rupees one lakh, but, does not exceed rupees
ten lakhs.
S h o r t
t i t l e ,
e x t e n t
a n d
commencement.
Amendment of
section 8.
Act
No. 12
o f
1966.
Act
No. 5
o f
1908.
903
PART–II]
LA GAZETTE DE L'ETAT
Provided that the jurisdiction of the
Subordinate Judge’s Court at Mahe and Yanam
extends subject to the provisions of the said
Code to all original suits and proceedings of
civil nature.
(3) The jurisdiction of the District Munsif
shall extend to all like suits and proceedings not
otherwise exempted from his cognizance of
which the amount or value of the subject matter
does not exceed rupees one lakh.
Provided that the Government may by
notification in the Official Gazette increase the
jurisdiction as and when exigency arises.
3. (1) In the Principal Act, in section 9, in the
proviso to sub-section (3), for the words “rupees five
lakhs”, the words “rupees ten lakhs”, shall be
substituted.
(2) In the Principal Act, in section 9, the
Transitory provisions contained in sub-section (7), for
the existing clauses (1) and (3), the following shall be
substituted, namely:-
“(1) All suits pending in the District Courts
at Puducherry and Karaikal, when the amount
or the value of the subject matter of the suit is
up to rupees ten lakhs shall stand transferred
to the respective Subordinate Courts at
Puducherry and Karaikal having jurisdiction.
(3) All first appeals from the Decrees and
Orders of the Subordinate Courts at Puducherry,
Karaikal, Mahe and Yanam and pending on the file of
the High Court of Judicature at Madras and when the
amount or the value of the subject matter of such
appeals does not exceed rupees ten lakhs shall stand
transferred to the respective District Courts at
Puducherry and Karaikal having jurisdiction.”
Amendment of
section 9.
904
LA GAZETTE DE L'ETAT
[PART–II
STATEMENT OF OBJECTS AND REASONS
The Puducherry Civil Courts Act, 1966 (Act No. 12 of 1966) was
enacted by the Legislative Assembly of this Union territory of Puducherry
for consolidating and amending the law relating to Civil Courts in the
Union territory of Puducherry.
2. It is proposed to amend sections 8 and 9 of the Puducherry
Civil Courts Act, 1966 so as to confer pecuniary jurisdiction to the
District Judges and Subordinate Judges in original suits in this Union
territory of Puducherry. For this purpose a Bill titled as “The Puducherry
Civil Courts (Amendment) Bill, 2022” is proposed to be enacted.
3. The Bill seeks to achieve the above objects.
K. LAKSHMINARAYANAN,
Law Minister.
————
FINANCIAL MEMORANDUM
There is no financial implication involved in this Bill.
————
MEMORANDUM REGARDING DELEGATED LEGISLATION
Proviso clause under. sub-section (3) of section 8 of the Puducherry
Civil Courts Act, 1966 (Act No. 12 of 1966) proposed to be inserted by
clause 2 of the Bill authorise the Government to issue notification to
carry out the purposes as specified therein.
2. The powers delegated are normal and not of an exceptional
character.
————
905
PART–II]
LA GAZETTE DE L'ETAT
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) BILL, 2022
(Bill No. 5 of 2022)
A
BILL
further to amend the Puducherry Goods and Services
Tax Act, 2017
BE it enacted by the Legislative Assembly of
Puducherry in the Seventy-third Year of the Republic
of India as follows :—
1. (1) This Act may be called the Puducherry
Goods and Services Tax (Amendment) Act, 2022.
(2) Save as otherwise provided in this Act,
sections 2 to 15 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 to as the principal Act), in
section 16, —
(a) in sub-section (2),—
(i) after clause (b), the following clause shall
be inserted, namely:—
“(ba) the details of input tax credit in respect
of the said supply communicated to such
registered person under section 38 has not been
restricted;”;
(ii) in clause (c), the words, figures and
letter “or section 43A” shall be omitted;
(b) in sub-section (4), for the words and
figures “due date of furnishing of the return under
section 39 for the month of September”, the words
“thirtieth day of November” shall be substituted.
Short title and
commencement.
Amendment of
section 16.
Act
No. 6
o f
2017.
906
LA GAZETTE DE L'ETAT
[PART–II
3. In the principal Act. in section 29, in
sub-section (2), —
(a) in clause (b), for the words “returns for
three consecutive tax periods”, the words “the return
for a financial year beyond three months from the due
date of furnishing the said return” shall be substituted;
(b) in clause (c), for the words “a continuous
period of six months”, the words “such continuous tax
period as may be prescribed” shall be substituted.
4. In the principal Act, in section 34, in
sub-section (2), for the word “September”, the words
“the thirtieth day of November” shall be substituted.
5. In the principal Act, in section 37,-
(a) in sub-section (1), —
(i) after
the
words
“shall
furnish,
electronically,”, the words “subject to such
conditions and restrictions and” shall be
inserted;
(ii) for the words “shall be communicated to
the recipient of the said supplies within such
time and in such manner as may be prescribed”,
the words “shall, subject to such conditions
and restrictions, within such time and in such
manner as may be prescribed, be communcated
to the recipient of the said supplies” shall be
substituted;
(iii) the first proviso shall be omitted;
(iv) in the second proviso, for the words
“Provided further that”, the words “Provided
that” shall be substituted;
(v) in the third proviso, for the words
“Provided also that”, the words “Provided
further that” shall be substituted;
(b) sub-section (2) shall be omitted;
Amendment of
section 29.
Amendment of
section 34.
Amendment of
section 37.
907
PART–II]
LA GAZETTE DE L'ETAT
(c) in sub-section (3),-
(i) the words and figures “and which have
remained unmatched under section 42 or section
43” shall be omitted;
(ii) in the first proviso, for the words and
figures “furnishing of the return under section
39 for the month of September”, the words
“the thirtieth day of November” shall be
substituted;
(d) after sub-section (3), the following
sub-section shall be inserted, namely:-
“(4) A registered person shall not be
allowed to furnish the details of outward
supplies under sub-section (1) for a tax period,
if, the details of outward supplies for any of the
previous tax periods has not been furnished by
him:
Provided that the Government may, on the
recommendations
of
the
Council,
by
notification, subject to such conditions and
restrictions as may be specified therein, allow
a registered person or a class of registered
persons to furnish the details of outward
supplies under sub-section (1), even if, he has
not furnished the details of outward supplies
for one or more previous tax periods.”.
6. In the principal Act, for section 38, the
following section shall be substituted, namely:—
“38. (1) The details of outward supplies
furnished by the registered persons under sub-section
(1) of section 37 and of such other supplies as may be
prescribed, and an auto-generated statement containing
the details of input tax credit shall be made available
electronically to the recipients of such supplies in such
form and manner, within such time, and subject to such
conditions and restrictions as may be prescribed.
Substitution of
new section for
section 38.
Communication
o f d e t a i l s o f
inward supplies
and input tax
credit.
908
LA GAZETTE DE L'ETAT
[PART–II
(2) The auto-generated statement under
sub-section (1) shall consist of—
(a) details of inward supplies in respect of
which credit of input tax may be available to
the recipient; and
(b) details of supplies in respect of which
such credit cannot be availed, whether wholly
or partly, by the recipient, on account of the
details of the said supplies being furnished
under subsection (1) of section 37,-
(i) by any registered person within such
period of taking registration as may be
prescribed; or
(ii) by any registered person, who has
defaulted in payment of tax and where such
default has continued for such period as may
be prescribed; or
(iii) by any registered person, the output
tax payable by whom in accordance with the
statement of outward supplies furnished by
him under the said sub-section during such
period, as may be prescribed, exceeds the
output tax paid by him during the said period
by such limit as may be prescribed; or
(iv) by any registered person who,
during such period as may be prescribed, has
availed credit of input tax of an amount that
exceeds the credit that can be availed by him
in accordance with clause (a), by such limit
as may be prescribed; or
(v) by any registered person, who has
defaulted in discharging his tax liability in
accordance
with
the
provisions
of
sub-section (12) of section 49 subject to
such conditions and restrictions as may be
prescribed; or
(vi) by such other class of persons as
may be prescribed.”.
909
PART–II]
LA GAZETTE DE L'ETAT
7. In the principal Act, in section 39,—
(a) in sub-section (5), for the word “twenty”,
the word “thirteen” shall be substituted;
(b) in sub-section (7), for the first proviso, the
following proviso shall be substituted, namely: -
“Provided that every registered person
furnishing return under the proviso to sub-section (1)
shall pay to the Government, in such form and manner,
and within such time, as may be prescribed,-
(a) an amount equal to the tax due taking
into account inward and outward supplies of
goods or services or both, input tax credit
availed, tax payable and such other particulars
during a month; or
(b) in lieu of the amount referred to in
clause (a), an amount determined in such
manner and subject to such conditions and
restrictions as may be prescribed.”;
(c) in sub-section (9), -
(i) for the words and figures “Subject to the
provisions of sections 37 and 38, if”, the word
“Where” shall be substituted;
(ii) in the proviso, for the words “the due
date for furnishing of return for the month of
September or second quarter”, the words “the
thirtieth day of November” shall be substituted;
(d) in sub-section (10), for the words “has
not been furnished by him”, the following shall
be substituted, namely:—
“or the details of outward supplies under
sub-section (1) of section 37 for the said tax
period has not been furnished by him:
Provided that the Government may, on the
recommendations of the Council, by
notification, subject to such conditions and
restrictions as may be specified therein,
Amendment of
section 39.
910
LA GAZETTE DE L'ETAT
[PART–II
allow a registered person or a class of
registered persons to furnish the return,
even if, he has not furnished the returns for
one or more previous tax periods or has not
furnished the details of outward supplies
under sub-section (1) of section 37 for the
said tax period.”.
8. In the principal Act, for section 41, the
following section shall be substituted, namely:—
“41. (1) Every registered person shall, subject
to such conditions and restrictions as may be
prescribed, be entitled to avail the credit of eligible
input tax, as self-assessed, in his return and such
amount shall be credited to his electronic credit ledger.
(2) The credit of input tax availed by a
registered person under subsection (1) in respect of
such supplies of goods or services or both, the tax
payable whereon has not been paid by the supplier,
shall be reversed along with applicable interest, by the
said person in such manner as may be prescribed:
Provided that where the said supplier makes
payment of the tax payable in respect of the aforesaid
supplies, the said registered person may reavail the
amount of credit reversed by him in such manner as may
be prescribed.”.
9. In the principal Act, sections 42, 43 and 43A
shall be omitted.
10. In the principal Act, in section 47, in
sub-section (1), —
(a) the words “or inward” shall be omitted;
(b) the words and figures “or section 38” shall
be omitted;
(c) after the words and figures “section 39 or
section 45”, the words and figures “or section 52” shall
be inserted.
Substitution of
new section for
section 41.
Av a i l m e n t o f
input tax credit.
Omission of
sections 42, 43
and 43A.
Amendment of
section 47.
911
PART–II]
LA GAZETTE DE L'ETAT
11. In the principal Act. in section 48, in
sub-section (2), the words and figures, “the details of
inward supplies under section 38” shall be omitted.
12. In the principal Act, in section 49,—
(a) in sub-section (2), the words, figures and
letter “or section 43 A” shall be omitted;
(b) in sub-section (4), after the words “subject
to such conditions”, the words “and restrictions” shall
be inserted;
(c) after sub-section (11). the following
sub-section shall be inserted, namely:—
“(12) Notwithstanding anything contained
in this Act, the Government may, on the
recommendations of the Council, subject to
such conditions and restrictions, specify such
maximum proportion of output tax liability under
this Act or under the Integrated Goods and
Services Tax Act, 2017 which may be discharged
through the electronic credit ledger by a
registered person or a class of registered
persons, as may be prescribed.”.
13. In the principal Act, in section 50, for
sub-section (3), the following sub-section shall be
substituted and shall be deemed to have been
substituted with effect from the 1st day of July, 2017,
namely:-
“(3) Where the input tax credit has been
wrongly availed and utilised, the registered person shall
pay interest on such input tax credit wrongly availed
and utilised, at such rate not exceeding twenty-four per
cent, as may be notified by the Government, on the
recommendations of the Council, and the interest shall
be calculated, in such manner as may be prescribed.”.
Amendment of
section 48.
Amendment of
section 49.
Amendment of
section 50.
Central
A c t
N o .
13 of
2017
912
LA GAZETTE DE L'ETAT
[PART–II
14. In the principal Act, in section 52, in
sub-section (6), in the proviso, for the words “due date
for furnishing of statement for the month of September”,
the words “thirtieth day of November” shall be
substituted.
15. In the principal Act in section 54,—
(a) in sub-section (1), in the proviso, for the
words and figures “the return furnished under section
39 in such”, the words “such form and” shall be
substituted;
(b) in sub-section (2), for the words “six
months”, the words “two years” shall be substituted;
(c) in sub-section (10), the words, brackets and
figure “under sub-section (3)” shall be omitted;
(d) in the Explanation, in clause (2), after
sub-clause (b), the following sub-clause shall be
inserted, namely:—
“(ba) in case of zero-rated supply of goods
or services or both to a Special Economic Zone
developer or a Special Economic Zone unit
where a refund of tax paid is available in respect
of such supplies themselves, or as the case
may be, the inputs or input services used in
such supplies, the due date for furnishing of
return under section 39 in respect of such
supplies;”.
16. (1) The notification of the Commercial Taxes
Secretariat, Government of Puducherry in G.O. Ms.
No. 13, dated the 23rd January, 2018 published in the
Gazette of Puducherry, Extraordinary Part I, No. 12, dated
the 23rd January, 2018 issued on the recommendations
of the Council, under section 146 of the Puducherry
Goods and Services Tax Act, 2017 read with section 20
of the Integrated Goods and Services Tax Act, 2017,
shall stand amended and shall be deemed to have been
amended retrospectively, in the manner specified in
column (2) of the First Schedule appended to this Act,
on and from the date specified in column (3) of that
Schedule.
Amendment of
section 52.
Amendment of
section 54.
Amendment of
n o t i f i c a t i o n
i s s u e d
u n d e r
section 146 of
the Puducherry
G o o d s
a n d
S e r v i c e s
Ta x
Act, 2017 read
with section 20
of the Integrated
G o o d s
a n d
S e r v i c e s
Ta x
A c t ,
2 0 1 7 ,
retrospectively.
A c t
No. 6
o
f
2017.
Central
A c t
N o .
13 of
2017.
913
PART–II]
LA GAZETTE DE L'ETAT
(2) For the purposes of sub-section (1), the
Government of Puducherry shall have and shall be
deemed to have the power to amend the notification
referred to in the said sub-section with retrospective
effect as if, the Government of Puducherry had the
power to amend the said notification under section 146
of the Puducherry Goods and Services Tax Act, 2017
read with section 20 of the Integrated Goods and
Services Tax Act, 2017, retrospectively, at all material
times.
17. (1) The notification of the Commercial Taxes
Secretariat, Government of Puduchcrry in G.O. Ms.
No. 12/A1/CT/2017, dated the 29th June 2017 published
in the Gazette of Puducherry, Extraordinary Part I,
No. 94, dated the 29th June, 2017, issued on the
recommendations of the Council, under sub-sections (1)
and (3) of section 50, sub-section (12) of section 54 and
section 56 of the Puducherry Goods and Services Tax
Act, 2017, shall stand amended and shall be deemed to
have been amended retrospectively, in the manner
specified in column (2) of the Second Schedule
appended to this Act, on and from the date specified in
column (3) of that Schedule.
(2) For the purposes of sub-section (1), the
Government of Puducherry shall have and shall be
deemed to have the power to amend the notification
referred to in the said sub-section with retrospective
effect as if, the Government of Puducherry had the
power to amend the said notification under
sub-sections (1) and (3) of section 50, sub-section (12)
of section 54 and section 56 of the Puduchcrry Goods
and Services Tax Act, 2017, retrospectively, at all
material times.
Amendment of
n o t i f i c a t i o n
i s s u e d
u n d e r
sub-sections (1)
a n d
( 3 )
o f
s e c t i o n
5 0 ,
sub-section (12)
of section 54
and section 56
o f
t h e
P u d u c h e r r y
G o o d s
a n d
S e r v i c e s
Ta x
A c t ,
2 0 1 7 ,
retrospectively.
A c t
No. 6 of
2017.
Central
A c t
No. 13
of 2017.
A c t
No. 6
o f
2017.
A c t
N o . 6
o f
2017.
914
LA GAZETTE DE L'ETAT
[PART–II
18. (1) Notwithstanding anything contained in the
notification of the Commercial Taxes Secretariat,
Government of Puducherry in G.O. Ms. No. 1 /2017-
Puducherry GST (Rate), dated the 29th June, 2017
published in the Gazette of Puducherry, Extraordinary
Part I, No. 95, dated the 29th June, 2017, issued on the
recommendations of the Council, in exercise of the
powers conferred under sub-section (1) of section 9 of
the Puducherry Goods and Services Tax Act, 2017, no
State tax shall be levied or collected in respect of
supply of unintended waste generated during the
production of fish meal (falling under heading 2301),
except for fish oil, during the period commencing from
the 1st day of July, 2017 and ending with the 30th day
of September, 2019 (both days inclusive).
(2) No refund shall be made of all such tax
which has been collected, but which would not have
been so collected, had sub-section (1) been in force at
all material times.
19. (1) Subject to the provisions of sub-section (2),
the notification of the Commercial Taxes Secretariat,
Government of Puducherry in G.O. Ms. No.25/2019-
Puducherry GST (Rate), dated the 1st October, 2019
published in the Gazette of Puducherry, Extraordinary
Part I, No. 168, dated the 1st October, 2019, issued
on the recommendations of the Council, in exercise
of the powers under sub-section (2) of section 7 of
the Puducherry Goods and Services Tax Act, 2017, shall
be deemed to have, and always to have, for all
purposes, come into force on and from the 1st day of
July, 2017.
(2) No refund shall be made of all such State
tax which has been collected, but which would not have
been so collected, had the notification referred to in
sub-section (1) been in force at all material times.
R e t r o s p e c t i v e
e x e m p t i o n
from, or levy
or collection of
S t a t e
t a x
i n
certain cases.
R e t r o s p e c t i v e
e f f e c t
t o
n o t i f i c a t i o n
i s s u e d
u n d e r
sub-section (2)
of section 7 of
the Puduchcrry
G o o d s
a n d
S e r v i c e s
Ta x
Act, 2017.
A c t
No. 6
o
f
2017.
A c t
No. 6 of
2017.
915
PART–II]
LA GAZETTE DE L'ETAT
THE FIRST SCHEDULE
[Sec section 16(1)]
Notification number
Amendment
Date of effect
and date
of Amendment
(1)
(2)
(3)
Notification of the
In the said notification, in
22nd June, 2017.
C o m m e r c i a l Ta x e s
paragraph 1, for the words
Secretariat, Government
“furnishing of returns and
of Puducherry issued
computation and settlement of
vide G.O. Ms. No. 13,
integrated tax”, the following
dated the 23rd January,
shall be substituted, namely:—
2018 published in the
Gazette of Puducherry,
“furnishing of returns and
Extraordinary Part I,
computation and settlement of
No. 12, dated the 23rd
integrated tax and save as
January, 2018.
otherwise provided in the
notification of the Commercial
Taxes Secretariat, Government
of Puducherry issued vide
G.O. Ms. No. 65 dated the 31st
December, 2019 published in
the Gazette of Puducherry,
Extraordinary Part I, No. 234,
dated the 31st December, 2019,
all functions provided under
the Puducherry Goods and
Services Tax Rules, 2017.”.
916
LA GAZETTE DE L'ETAT
[PART–II
THE SECOND SCHEDULE
[Sec section 17(1)]
Notification number
Amendment
Date of effect
and date
of Amendment
(1)
(2)
(3)
Notification of the
In the said notification, in the
1st July, 2017.
Commercial Taxes
Table, against serial number 2,
Secretariat, Government
in column (3), for the figures “24”,
of Puducherry issued
t h e f i g u r e s “ 1 8 ” s h a l l b e
vide G.O. Ms. No. 12/
substituted.
A1/CT/2017, dated the
29th June 2017 published
i n t h e G a z e t t e o f
Puducherry, Extraordinary
Part I, No. 94, dated the
29th June, 2017.
917
PART–II]
LA GAZETTE DE L'ETAT
STATEMENT OF OBJECTS AND REASONS
The Government of India has carried out certain amendments to
the Central Goods and Services Tax Act, 2017 in the Finance Act, 2022
(Central Act No. 6 of 2022) as recommended by the GST Council and
advised the State Governments and Union Territory Governments to
carry out similar amendments in their respective State Goods and Services
Tax Act.
2. Accordingly. to amend the Puducherry Goods and Services Tax
Act, 2017 (“the Act”), the Puducherry Goods and Services Tax (Amendment)
Bill, 2022 is proposed. The Bill inter alia seeks.—
(i) to provide for availment of input Tax credit with respect to
a supply only if, such credit has not been restricted in the details
communicated to the tax payer and also to provide for an extended time
for a availment of input Tax credit by a registered person in respect of any
invoice or debit note pertaining to a financial year up to 30th November
of the following financial year,
(ii) to provide for cancellation of registration, in case of person
paying tax under composition if, the return for a financial year has not
been furnished beyond three months from the due date of furnishing of
the said return and in case of other registered person if, the returns are
not furnished for such continuous tax period as may be prescribed,
(iii) to provide for an extended time for issuance of credit notes
in respect of any supply made in a financial year up to 30th November
of the following financial year,
(iv) to provide for prescribing conditions and restrictions for
furnishing the details of outward supply and the conditions and restrictions
as well as manner and time for communication of the details of such
outward supplies to concerned recipients and to do away with two-way
communication process in return filing,
(v) to provide for an extended time up to 30th November of
the following financial year for rectification of errors in respect of
details of outward supplies furnished and also to provide for tax period-
wise sequential filing of details of outward supplies,
918
LA GAZETTE DE L'ETAT
[PART–II
(vi) to provide for prescribing the manner as well as conditions
and restrictions for communication of details of inward supplies and
input tax credit to the recipient by means of an auto-generated statement
and to do away with two-way communication process in return filing,
(vii) to provide for the non-resident taxable person to furnish
the return for a month within thirteen days after the end of the month
or within seven days after the last day of the period of registration
whichever is earlier,
(viii) to provide for payment of either the self-assessed tax or
an amount determined in the manner as may be prescribed, by persons
opting for “Quarterly Return and Monthly Payment”,
(ix) to provide for an extended time up to 30th November of
the following financial year or the actual date of filing of relevant
annual return, whichever is earlier, within which omissions or incorrect
particular reported in the returns could be rectified,
(x) to provide for furnishing of details of outward supplies of a
tax period as a condition for furnishing the return for the said tax
period and also to empower the Government to notify the registered
persons or class of registered persons who can file the return without
furnishing of details of outward supplies subject to such conditions or
restrictions as may be prescribed,
(xi) to do away with the concept of claim of eligible input tax
credit on a provisional basis and to provide for availment of self-assessed
input tax credit subject to such conditions and restrictions as may be
prescribed,
(xii) to omit sections 42, 43 and 43A of the principal Act so as
to do away with two-way communication process in return filing,
(xiii) to omit levy of late fee for delayed furnishing details of
inward supplies as furnishing of details of inward supplies has been
done away with and also to provide for levy of late fee for delayed
filing of return bye-commerce operators,
919
PART–II]
LA GAZETTE DE L'ETAT
(xiv) to provide for prescribing restrictions for utilizing the
amount available in the electronic credit ledger and also for prescribing
the maximum proportion of output tax liability, which may be discharged
through the electronic credit ledger,
(xv) to provide for levy of interest on input tax credit wrongly
availed and utilised and for prescribing manner of calculation of interest
in such cases,
(xvi) to provide for the last date up to which the rectification
of errors can be made in the return filed by the e-commerce operator,
(xvii) to provide for claim of refund of any balance in the
electronic cash ledger in such form and manner as may be prescribed,
(xviii) to extend the time limit for claiming refund by specialized
agencies of UNO or any Multilateral Financial Institution and Organization
notified under the United Nations (Privileges and Immunities) Act, 1947,
Consulates or Embassy of foreign countries and other persons or class
of persons notified by the Government, from six months to two years
from the last date of quarter in which the supply was received,
(xix) to apply withholding of refund and deductions from the
refund due for all types of refunds. if, there is any pending liability of
the applicant and to provide for the relevant date for filing refund claim
in respect of supplies made to a Special Economic Zone developer or a
Special Economic Zone unit,
(xx) to provide retrospective exemption froms tate tax in respect
of supply of unintended waste generated during the production of fish
meal (falling under heading 2301), except for fish oil, during the period
from the lst day of July, 2017 up to the 30th day of September, 2019
(both day inclusive),
(xxi) to give retrospective effect to the notification relating to
treatment of services by way of grant of alcoholic liquor license against
consideration in the form of licence fee or application fee or by whatever
name it is called as neither supply of goods nor supply of service, with
effect from the 1st day of July, 2017,
920
LA GAZETTE DE L'ETAT
[PART–II
(xxii) to notify www.gst.gov.in. retrospectively, with effect from
22nd June, 2017, as the Common Goods and Services Tax Electronic
Portal, for all functions provided under the Puducherry Goods and
Services Tax Rules, 2017 other than e-way bill and e-invoicing, and
(xxiii) to notify interest rate of 18%, to be levied on the input
tax credit wrongly availed and utilized, retrospectively, with effect from
the 1st day of July, 2017.
3. The bill seeks to achieve the above objects.
N. RANGASAMY,
Chief Minister.
————
FINANCIAL MEMORANDUM
The proposed Puducherry Goods and Services Tax (Amendment)
Bill, 2022 dose not involve any recurring or non-recurring expenditure
from the Consolidated Fund of the Union territory of Puducherry.
————
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 3 seeks to amend clause (e) of sub-section (2) of section
29 of the Puducherry Goods and Services Tax Act, 2017 (“the Act”) so
as to provide by rules continuous tax periods for which return has not
been furnished, which would make a registration liable for cancellation,
in respect of any registered person, other than a person specified in
clause (b) thereof.
Clause 6 seeks to substitute a new section for section 38 of the
Act, Sub-section (1) seeks to empower the Government to make rules to
specify other supplies as well as the manner, time, conditions and
restrictions for communication of details of inward supplies and input
tax credit to the recipient by means of an auto-generated statement and
to do away with two-way communication process in return filing.
921
PART–II]
LA GAZETTE DE L'ETAT
Clause 8 seeks to substitute a new section for section 41 of the
Act so as to do away with the concept of “claim” of eligible input tax
credit on a “provisional” basis and to provide for availment of self-assessed
input tax credit subject to such condition and restrictions as may be
provided by rules.
Clause 12 seeks to amend section 49 of the Act to insert sub-section
(12) so as to empower the Government to make rules to specify maximum
proportion of output tax liability which may be discharged through the
electronic credit ledger.
Clause 13 seeks to substitute a new sub-section for sub-section
(3) of section 50 of the Act so as to provide for levy of interest on
input tax credit wrongly availed and utilised and to provide by rules
the manner of calculation of interest in such cases.
2. The matters in respect of which rules may be in accordance
with the provisions of the Bill are matter of procedure and detail and
it is not practicable to provide for them in the Bill itself.
3. The delegation of Legislative power is, therefore, of a normal
character.
————
ADMINISTRATOR’S RECOMMENDATION UNDER
SUB-SECTION (1) OF SECTION 23 OF THE GOVERNMENT OF
UNION TERRITORIES ACT, 1963
[Copy of Letter No. 0808/CM/OSD/PA/2022, dated 08-08-2022 from the
Hon’ble Chief Minister Thiru N. Rangasamy, to the Hon’ble Speaker,
Legislative Assembly, Puducherry.]
The Lieutenant-Governor, Puducherry, having been informed of the
subject matter of the proposed Puducherry Goods and Services Tax
(Amendment) Bill, 2022 recommend under sub-section (1) of section 23
of the Government of Union Territories Act, 1963 (Central Act 20 of
1963), the introduction in and consideration by the Legislative Assembly
of the said Bill.
————
922
LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY SETTLEMENT (AMENDMENT)
BILL, 2022
(Bill No. 6 of 2022)
A
BILL
further to amend the Puducherry Settlement Act, 1970.
BE it enacted by the Legislative Assembly of
Puducherry in the Seventy-third Year of the Republic
of India as follows :—
1. (1) This Act may be called as the Puducherry
Settlement (Amendment) Act, 2022.
(2) It extends to the whole of Union territory
of Puducherry.
(3) It shall come into force with effect from the
date of its publication in the Official Gazette.
2. (i) In the Puducherry Settlement Act, 1970
(hereinafter referred to as the Principal Act), in section 19,
after sub-section (2), the following sub-section shall be
inserted, namely:-
(2A) Save as otherwise provided in this Act,
upon receipt of a report under section 18, the officer
specified by the Collector under sub-section (1) of
section 17 shall automatically mutate the entries in the
approved Register of Rights within a prescribed
time-limit.
(ii) In sub-section (3) of the said section, after
the words and figure “sub-section(2)”, the word and
figure “and (2A)” shall be inserted.
3. In clause(ii) of sub-section (1) of section 21 of
the Principal Act, after the words and figure
“sub-section(2)” the word and figures “and (2A)” shall
be inserted.
S h o r t
t i t l e ,
e x t e n t
a n d
commencement.
Amendment of
section 19.
Act
No. 28
o f
1970.
Amendment of
section 21.
923
PART–II]
LA GAZETTE DE L'ETAT
STATEMENT OF OBJECTS AND REASONS
The object of the Bill is to implement automatic mutation of the land
records in the Union territory of Puducherry thereby reducing the
number of general public approaching the Taluk Offices for simple patta
transfer/mutation purpose and issuing patta to them immediately after the
registration process is over.
For the above purpose, a Bill titled as “The Puducherry Settlement
(Amendment) Bill, 2022” is proposed to be enacted.
The Bill seeks to achieve the above object.
N. RANGASAMY,
Chief Minister.
————
FINANCIAL MEMORANDUM
The proposed Puducherry Settlement (Amendment) Bill, 2022 does
not involve any recurring or non-recurring expenditure from the
Consolidated Fund of the Union territory of Puducherry.
————
online publication at “https://styandptg.py.gov.in”
Published by The Director, Government Press, Puducherry.