THE PUDUCHERRY GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022.

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®ı Amﬂºƒˆ ]∫Ô'˛wÁ\ 2022 } ÿƒ©¶D✓Ï | 26 { No. 53 Poudouchéry Lundi 2 6 Septembre 2022

No. Puducherry Monday 26th September 2022

(4 Asvina 1944)

GOVERNMENT OF PUDUCHERRY

LAW DEPARTMENT

No. 161/Leg/2022-LD.

Puducherry, the 26th September 2022.

The following Act of the Legislative Assembly, Puducherry, received

the assent of the Lieutenant-Governor, Puducherry, on the 23rd day of

September, 2022 and is hereby published for general information.

JHANAZ RAFFI @ JHANSI,

Under Secretary to Government (Law).

[ 981 ] 982 LA GAZETTE DE L'ETAT [PART–II

THE PUDUCHERRY GOODS AND SERVICES TAX

(AMENDMENT) ACT, 2022

(Act No. 4 of 2022)

(23-09-2022)

A N

A CT

further to amend the Puducherry Goods and Services

Tax Act, 2017

B E 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 Short title and commencement.

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.

Amendment of section 16.

2. In the Puducherry Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in section 16, —

A c t No. 6 o f 2 0 1 7 .

(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.

983

PART–II] LA GAZETTE DE L'ETAT

3. In the principal Act. in section 29, in

Amendment of section 29.

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.

Amendment of section 34.

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,-

Amendment of 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;

984 LA GAZETTE DE L'ETAT [PART–II

(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 f o r t h e m o n t h o f S e p t e m b e r " , t h e w o r d s "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:—

Substitution of new section for section 38.

Communication o f d e t a i l s o f inward supplies a n d i n p u t t a x credit.

"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.

985

PART–II] LA GAZETTE DE L'ETAT

(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.".

986 LA GAZETTE DE L'ETAT [PART–II

7. In the principal Act, in section 39,—

Amendment of 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.";

(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, 987

PART–II] LA GAZETTE DE L'ETAT

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:—

Substitution of new section for section 41.

Av a i l m e n t o f input tax credit.

"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.

Omission of sections 42, 43 and 43A.

10. In the principal Act, in section 47, in

Amendment of section 47. sub-section (1), —

(a) the words "or inward" shall be omitted;

(b) the words and figures "or section 38" shall

be omitted;

988 LA GAZETTE DE L'ETAT [PART–II

11. In the principal Act. in section 48, in Amendment of section 48.

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,—

Amendment of 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;

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

Central A c t N o . 13 of 2 0 1 7

registered person or a class of registered

persons, as may be prescribed.".

13. In the principal Act, in section 50, for Amendment of section 50.

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

percent, 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.".

989

PART–II] LA GAZETTE DE L'ETAT

Amendment of section 52.

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,—

Amendment of section 54.

(a) in sub-section (1), in the proviso, for the words and figures "the return furnished under section 39 i n s u c h " , t h e w o r d s " s u c h f o r m a n d " s h a l l b e substituted;

(b) in sub-section (2), for the words "six months", the words "two years" shall be substituted;

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;".

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 N o . 6 of 2 0 1 7 . Central A c t N o . 13 of 2 0 1 7 .

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.

990 LA GAZETTE DE L'ETAT [PART–II

(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.

A c t No. 6 of 2017. Central A c t No. 13 of 2017.

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

A c t No. 6 o f 2 0 1 7 .

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) o f s e c t i o n 5 4 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.

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.

A c t N o . 6 o f 2 0 1 7 .

991

PART–II] LA GAZETTE DE L'ETAT

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

R e t r o s p e c t i v e e x e m p t i o n f r o m , o r l e v y or collection of S t a t e t a x i n certain cases.

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

A c t N o . 6 o f 2 0 1 7 .

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

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.

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

A c t N o . 6 o f 2 0 1 7 .

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.

992 LA GAZETTE DE L'ETAT [PART–II

THE FIRST SCHEDULE

[See section 16(1)]

Notification number Amendment Date of effect

and date

of Amendment

(1)

(2)

(3)

N o t i f i c a t i o n o f t h e I n t h e s a i d n o t i f i c a t i o n , i n 22nd June, 2017.

C o m m e r c i a l T a x e s paragraph 1, for the words

Secretariat, Government " f u r n i s h i n g o f r e t u r n s a n d

o f P u d u c h e r r y i s s u e d 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, " f u r n i s h i n g o f r e t u r n s a n d

E x t r a o r d i n a r y P a r t I , computation and settlement of

No. 12, dated the 23rd i n t e g r a t e d ta x a n d s a v e a s

January, 2018. o t h e r w i s e p r o v i d e d i n t h e

notification of the Commercial

Taxes Secretariat, Government

o f P u d u c h e r r y i s s u e d v i d e

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.".

993

PART–II] LA GAZETTE DE L'ETAT

THE SECOND SCHEDULE

[See section 17(1)]

Notification number Amendment Date of effect

and date

of Amendment

(1)

(2)

(3)

N o t i f i c a t i o n o f t h e In the said notification, in the 1st July, 2017.

C o m m e r c i a l Ta x e s 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.

————

online publication at "https://styandptg.py.gov.in" Published by The Director, Government Press, Puducherry.