[ 353 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 2, Puducherry, dated 19th May 2023)
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry Goods
and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said
Act), 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 3rd January, 2018 published in the Gazette of Puducherry, Extraordinary
Part-I, No. 2, dated 3rd January, 2018, namely:-
Registered with the Registrar
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Registered No. PY/44/2021-23
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No.
58
Poudouchéry
Vendredi
19
Mai
2023 (29 Vaisakha 1945)
No.
Puducherry
Friday
19th
May
2023
354
LA GAZETTE DE L’ETAT
[ PART-I
354
In the said notification, after the fifth proviso, the following proviso shall
be inserted, namely:-
“Provided also that the amount of late fee payable under section 47 of
the said Act shall stand waived which is in excess of two hundred and fifty rupees
and shall stand fully waived where the total amount of State Tax payable in the
said return is nil, for the registered persons who fail to furnish the return in
FORM GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial
years from 2019-20 to 2021-22 by the due date, but, furnish the said return between
the period from the 1st day of April, 2023 to the 30th day of June, 2023.”.
2. This Notification shall be deemed to have come into force on the 31st
day of March, 2023.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 3, Puducherry, dated 19th May 2023)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods
and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said
Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council,
hereby notifies that the registered person, whose registration has been cancelled
under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act on or
before the 31st day of December, 2022 and who has failed to apply for revocation
of cancellation of such registration within the time period specified in section 30
of the said Act as the class of registered persons who shall follow the following
special procedure in respect of revocation of cancellation of such registration,
namely:-
(a) the registered person may apply for revocation of cancellation of
such registration up to the 30th day of June, 2023;
(b) the application for revocation shall be filed only after furnishing the
returns due up to the effective date of cancellation of registration and after payment
of any amount due as tax, in terms of such returns, along with any amount payable
towards interest, penalty and late fee in respect of the such returns;
(c) no further extension of time period for filing application for
revocation of cancellation of registration shall be available in such cases.
PART-I ]
LA GAZETTE DE L’ETAT
355
Explanation :
For the purposes of this notification, the person who
has failed to apply for revocation of cancellation of
registration within the time period specified in section
30 of the said Act includes a person whose appeal
against the order of cancellation of registration or the
order rejecting application for revocation of cancellation
of registration under section 107 of the said Act has
been rejected on the ground of failure to adhere to the
time-limit specified under sub-section (1) of section 30
of the said Act.
2. This Notification shall be deemed to have come into force on the 31st
day of March, 2023.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 4, Puducherry, dated 19th May 2023)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods
and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said
Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council,
hereby notifies that the registered persons who failed to furnish a valid return within
a period of thirty days from the service of the assessment order issued on or before
the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act,
as the classes of registered persons, in respect of whom said assessment order
shall be deemed to have been withdrawn, if, such registered persons follow the
special procedures as specified below, namely,-
(i) the registered persons shall furnish the said return on or before the
30th day of June, 2023;
(ii) the return shall be accompanied by payment of interest due under
sub-section (1) of section 50 of the said Act and the late fee payable under section 47
of the said Act,
irrespective of whether or not an appeal had been filed against such assessment
order under section 107 of the said Act or whether or not the appeal, if any, filed
against the said assessment order has been decided.
2. This Notification shall be deemed to have come into force on the 31st day
of March, 2023.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
356
LA GAZETTE DE L’ETAT
[ PART-I
356
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 5, Puducherry, dated 19th May 2023)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods
and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said
Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council,
hereby waives the amount of late fee referred to in section 47 of the said Act in
respect of the return to be furnished under section 44 of the said Act for the financial
year 2022-23 onwards, which is in excess of amount as specified in Column (3) of
the Table below, for the classes of registered persons mentioned in the
corresponding entry in Column (2) of the Table below, who fails to furnish the return
by the due date, namely:-
TABLE
Serial
Class of registered persons
Amount
Number
(1)
(2)
(3)
1
Registered persons having an
Twenty-five rupees per day, subject to
aggregate turnover of up to
a maximum of an amount calculated at
five crore rupees in the relevant
0.02 per cent, of turnover in the State
Financial Year.
or Union Territory.
2
Registered persons having an
Fifty rupees per day, subject to a
aggregate turnover of more than
maximum of an amount calculated at
five crores rupees and up to
0.02 per cent, of turnover in the State
twenty crore rupees in the
or Union Territory.
relevant Financial Year.
Provided that for the registered persons who fail to furnish the return under
section 44 of the said Act by the due date for any of the financial years 2017-18,
2018-19, 2019-20, 2020-21 or 2021-22, but, furnish the said return between the period
from the 1st day of April, 2023 and the 30th day of June, 2023, the total amount of
late fee under section 47 of the said Act payable in respect of the said return, shall
stand waived which is in excess of ten thousand rupees.
2. This Notification shall be deemed to have come into force on the 31st day
of March, 2023.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
PART-I ]
LA GAZETTE DE L’ETAT
357
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 6, Puducherry, dated 19th May 2023)
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 waives the amount of
late fee referred to in section 47 of the Act, which is in excess of five hundred
rupees for the registered persons who fail to furnish the final return in FORM
GSTR-10 by the due date, but, furnish the said return between the period from the
1st day of April, 2023 to the 30th day of June, 2023.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 7, Puducherry, dated 19th May 2023)
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
Secretariat, Government of Puducherry issued vide G.O. Ms. No. 44, dated
7th September, 2020, published in the Gazette of Puducherry, Extraordinary Part-I,
No. 127, dated 7th September, 2020, G.O. Ms. No. 12, dated 10th May, 2021,
published in the Gazette of Puducherry, Extraordinary Part-I, No. 100, dated
10th May, 2021 and G.O. Ms. No. 17, dated 20th July, 2022, published in the Gazette
of Puducherry, Extraordinary Part-I, No. 93, dated 22nd July, 2022, the
Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby,
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 utilised, relating to the
period as specified below, namely:-
(i)
for the financial year 2017-18, up to the 31st day of December, 2023;
(ii)
for the financial year 2018-19, up to the 31st day of March, 2024;
(iii)
for the financial year 2019-20, up to the 30th day of June, 2024.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
358
LA GAZETTE DE L’ETAT
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358
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 8, Puducherry, dated 19th May 2023)
NOTIFICATION
No. 5/2023-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (1), sub-section (3) and
sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section
15, sub-section (1) of section 16 and section 148 of the Puducherry Goods and
Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry,
on being satisfied that it is necessary in the public interest so to do, 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. 11/2017-Puducherry GST (Rate), dated 29th June,
2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 95,
dated 29th June, 2017, namely:-
In the said notification, in the Table, against serial number 9, in item (iii) (b),
in the conditions in column (5), after the second proviso to condition (2),
the following shall be inserted namely.-
“Provided that the option for the Financial year 2023-24 shall be
exercised on or before the 31st May, 2023.
Provided also that a GTA who commences new business or crosses
threshold for registration during any Financial Year, may exercise the option to itself
pay GST on the services supplied by it during that Financial Year by making
a declaration in Annexure-V before the expiry of 45 days from the date of applying
for GST registration or 1 month from the date of obtaining registration whichever
is later.”.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
————
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