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Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. PY/44/2021-23

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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26 {

No.

139

Poudouchéry

Mercredi

Octobre

2022 (4 Kartika 1944)

No.

Puducherry

Wednesday

26th

October

2022

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 78/2022-23, Puducherry, dated 26th October 2022)

NOTIFICATION

In exercise of the powers conferred by sub-section (2) of section 1 of the

Puducherry Goods and Services Tax (Amendment) Act, 2022 (Act No. 4 of 2022),

hereinafter referred to as “the said Act”, the Lieutenant-Governor, Puducherry,

hereby appoints the 1st day of October, 2022, as the date on which the provisions

of sections 2 to 15 of the said Act shall come into force.

(By order of the Lieutenant-Governor)

M. RAJU,

Commissioner-cum-Secretary to Government

(Finance).

1900

LA GAZETTE DE L’ETAT

[ PART-I

1900

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 79/2022-23, Puducherry, dated 26th October 2022)

NOTIFICATION

In exercise of the powers conferred by clause (b) sub-section (2) of rule 1

of the Puducherry Goods and Services Tax (Amendment) Rules, 2022, hereinafter

referred to as “the said Rules”, notified vide G.O. Ms. No. 18, dated the 20th July

2022, published in the Gazette of Puducherry, Extraordinary Part-I, dated the 22nd

July, 2022, the Lieutenant-Governor, Puducherry, hereby appoints the 1st day of

October, 2022, as the date on which the provisions of rule 7 of the said Rules shall

come into force.

(By order of the Lieutenant-Governor)

M. RAJU,

Commissioner-cum-Secretary to Government

(Finance).

————

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 80/2022-23, Puducherry, dated 26th October 2022)

NOTIFICATION

In exercise of the powers conferred by section 164 of the Puducherry Goods

and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor,

Puducherry, on the recommendations of the Council, hereby makes the following

rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-

1. Short title and commencement.— (1) These rules may be called the

Puducherry Goods and Services Tax (Second Amendment) Rules, 2022.

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

deemed to have come into force with effect from the 1st day of October, 2022.

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

referred to as the said rules), in rule 21, after clause (g), the following clauses shall

be inserted, namely:—

“(h) being a registered person required to file return under sub-section (1)

of section 39 for each month or part thereof, has not furnished returns for a continuous

period of six months;

(i) being a registered person required to file return under proviso to

sub-section (1) of section 39 for each quarter or part thereof, has not furnished

returns for a continuous period of two tax periods.”;

PART-I ]

LA GAZETTE DE L’ETAT

1901

3. In rule 36 of the said rules.— (a) in sub-rule (2), the words, letters

and figure, “, and the relevant information, as contained in the said document, is

furnished in FORM GSTR-2 by such person” shall be omitted;

(b) in sub-rule (4), in clause (b), after the words, “the details of”,

the words, “input tax credit in respect of” shall be inserted;

4. In rule 37 of the said rules.— (a) for sub-rules (1) and (2), the following

sub-rules shall be substituted, namely:-

“(1) A registered person, who has availed of input tax credit on any

inward supply of goods or services or both, other than the supplies on which tax

is payable on reverse charge basis, but, fails to pay to the supplier thereof, the

amount towards the value of such supply along with the tax payable thereon, within

the time-limit specified in the second proviso to sub-section (2) of section 16, shall

pay an amount equal to the input tax credit availed in respect of such supply along

with interest payable thereon under section 50, while furnishing the return in FORM

GSTR-3B for the tax period immediately following the period of one hundred and

eighty days from the date of the issue of the invoice:

Provided that the value of supplies made without consideration as

specified in Schedule I of the said Act shall be deemed to have been paid for the

purposes of the second proviso to sub-section (2) of section 16:

Provided further that the value of supplies on account of any amount

added in accordance with the provisions of clause (b) of sub-section (2) of section

15 shall be deemed to have been paid for the purposes of the second proviso to

sub-section (2) of section 16;

(2) Where the said registered person subsequently makes the payment

of the amount towards the value of such supply along with tax payable thereon to

the supplier thereof, he shall be entitled to re-avail the input tax credit referred to

in sub-rule (1).”;

(b) sub-rule (3) shall be omitted:

5. In rule 38 of the said rules.— (a) in clause (a) in sub-clause (ii), the

words, letters and figure, “in FORM GSTR-2” shall be omitted;

(b) in clause (c), for the words, letters and figure, “and shall be furnished

in FORM GSTR-2”, the words, letters and figure, “and the balance amount of input

tax credit shall be reversed in FORM GSTR-3B” shall be substituted;

6. In rule 42 of the said rules, in sub-rule (1), in clause (g), the words,

letters and figure, “at the invoice level in FORM GSTR-2 and” shall be omitted;

7. In rule 43 of the said rules in sub-rule (1), the words, letters and figure,

“FORM GSTR-2 and” at both the places where they occur, shall be omitted;

8. In rule 60 of the said rules, in sub-rule (7), for the words “auto-drafted”,

the words “auto-generated” shall be substituted;

9. Rules 69, 70, 71, 72, 73, 74, 75, 76, 77 and 79 of the said rules shall be

omitted;

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LA GAZETTE DE L’ETAT

[ PART-I

1902

10. In rule 83 of the said rules, in sub-rule (8), in clause (a), the words

“and inward” shall be omitted;

11. In rule 85 of the said rules, in sub-rule (2).— (a) in clause (b), for

the words “said person;”, the words “said person; or” shall be substituted;

(b) clause (c) shall be omitted;

12. In rule 89, of the said rules, in sub-rule (1).— (a) after the words

“claiming refund of”, the words, brackets and figures “any balance in the electronic

cash ledger in accordance with the provisions of sub-section (6) of section 49 or”

shall be inserted;

(b) the first proviso shall be omitted;

words “Provided that” shall be substituted;

(d) in the third proviso, for the words “Provided also that”, the words

“Provided further that” shall be substituted;

13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and

figures, “FORM GSTR-3 or FORM GSTR-3B, as the case may be”, the letters and

figure, “FORM GSTR-3B” shall be substituted;

14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules

shall be omitted;

15. In FORM GST PCT-05 of the said rules, in Part-A, in the table, against

Serial No. 1, under the heading “List of Activities”, the words, “and inward”, shall

be omitted.

(By order of the Lieutenant-Governor)

M. RAJU,

Commissioner-cum-Secretary to Government

(Finance).

————

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