[ 981 ]

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).

Registered with the Registrar

of Newspapers for India under

No. 10410

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II

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No. 53

Poudouchéry

Lundi

26

Septembre

2022

No.

Puducherry

Monday

26th

September

2022

(4 Asvina 1944)

Registered No.

PY/44/2021-23

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

ACT

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.

983

PART–II]

LA GAZETTE DE L'ETAT

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.

984

LA GAZETTE DE L'ETAT

[PART–II

(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.

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,—

(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.

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:—

“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.

988

LA GAZETTE DE L'ETAT

[PART–II

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

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.”.

Amendment of

section 48.

Amendment of

section 49.

Amendment of

section 50.

Central

A c t

N o .

13 of

2017

989

PART–II]

LA GAZETTE DE L'ETAT

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 of

2017.

Central

A c t

N o .

13 of

2017.

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.

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.

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

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 o f

2017.

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)

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.”.

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)

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.

————

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

Published by The Director, Government Press, Puducherry.