[ 1527 ]
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY SECRETARIAT
No. XV-PLA-4/LAS/REF/R.1/2023.
Puducherry, the 20th September 2023.
Under rule 140 of Rules of Procedure and Conduct of Business of the
Puducherry Legislative Assembly, 1966, the following Bills viz.
(i) The Puducherry Members of the Legislative Assembly (Prevention
of Disqualification) Amendment Bill, 2023 – (Bill No. 3/2023).
(ii) The Puducherry Goods and Services Tax (Amendment) Bill, 2023
(Bill No. 4/2023).
which were introduced and passed in the Legislative Assembly on 20th September,
2023, is published for general information.
J. DAYALANE,
Secretary.
Registered with the Registrar
of Newspapers for India under
No. 10410
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La Gazette de L' État de Poudouchéry
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No. 72 Poudouchéry
Mercredi
20
Septembre
2023
No.
Puducherry
Wednesday
20th
September
2023
(29 Bhadra 1945)
Registered No.
PY/44/2021-23
1528
LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY MEMBERS OF THE
LEGISLATIVE ASSEMBLY (PREVENTION OF
DISQUALIFICATION) AMENDMENT BILL, 2023
(Bill No. 3 of 2 023)
A
BILL
further to amend the Puducherry Members of the
Legislative
Assembly
(Prevention
of
Disqualificaton) Act, 1994.
BE it enacted by the Legislative Assembly of
Puducherry in the Seventy-fourth Year of the Republic
of India as follows :—
1. (1) This Act may be called the Puducherry
Members of the Legislative Assembly (Prevention of
Disqualification) Amendment Act, 2023.
(2) It shall come into force at once.
2. In the Puducherry Members of the Legislative
Assembly (Prevention of Disqualification) Act, 1994, in
the Schedule under section 3, in Column A, under the
caption, "Statutory Bodies", after the existing Serial
No. 10, the following Serial No. 11 shall be inserted,
namely:–
“11. The Union Territory of Puducherry Animal
Welfare Board”
Short title and
commencement.
Amendment of
the Schedule.
Act
No. 13
o f
1994.
1529
PART–II]
LA GAZETTE DE L'ETAT
STATEMENT OF OBJECTS AND REASONS
The Puducherry Members of Legislative Assembly (Prevention of
Disqualification) Act, 1994 was enacted for the purpose of declaring
that certain offices of profit under the Government of Puducherry, shall
not disqualify the holders thereof for being chosen as, or for being
Members of the Legislative Assembly of Puducherry. By virtue of
section 3 of the Act, it has been declared that none of the offices
specified in the Schedule shall disqualify the holders thereof for being
chosen as, or for being a Member of the Legislative Assembly of
Puducherry. Thereafter, as and when the necessity has arisen, necessary
amendments have been made to the Act for bringing a certain office
within the purview of the Schedule thereto. In 2009, it was decided to
bring all the Government Societies, Corporations and Statutory Bodies
within the purview of the Schedule under section 3 of the Act, so as to
protect any person holding any office under the said Societies, Corporations
and Statutory Bodies from being disqualified for being chosen as, or
being a Member of the Legislative Assembly of Puducherry. However,
the 'Union Territory of Puducherry Animal Welfare Board' was not
included in the list of Statutory Bodies.
Now, it is proposed to include the "Union Territory of Puducherry
Animal Welfare Board" under the caption "A. Statutory Bodies" in the
Schedule under section 3 of the Act, so as to protect the persons
holding office in the Board from being disqualified for being chosen as
or for being a Member of the Legislative Assembly, Puducherry.
The Bill seeks to achieve the above objects.
K. LAKSHMINARAYANAN,
Law Minister.
————
FINANCIAL MEMORANDUM
The proposed Puducherry Members of the Legislative Assembly
(Prevention of Disqualification) Amendment Bill, 2023 does not involve
any recurring or non-recurring expenditure from the Consolidated Fund
of the Union territory of Puducherry.
————
1530
LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) BILL, 2023
(Bill No. 4 of 2023)
A
BILL
further to amend the Puducherry Goods and Services
Tax Act, 2017
BE it enacted by the Puducherry Legislative
Assembly in the Seventy-fourth Year of the Republic
of India as follows :—
1. (1) This Act may be called the Puducherry
Goods and Services Tax (Amendment) Act, 2023.
(2) Save as otherwise provided in this Act,
(a) the provisions of sections 16 to 21 of this
Act shall be deemed to have come into force on
the 1st day of August, 2023.
(b) the provisions of sections 2 to15 and 22 to
27 of this Act shall come into force on such date,
with prospective or retrospective effect, as the
Government of Puducherry may, by notification in
the Official Gazette, appoint.
Provided that different dates may be appointed
for different provisions of this Act and any
reference in any such provision to the
commencement of this Act, shall be construed as
a reference to the coming into force of that
provision.
2. In the Puducherry Goods and Services Tax
Act, 2017 (hereinafter referred to as the principal Act),
in section 2,–
(a) after clause (80), the following clauses shall
be inserted, namely:–
‘(80A) “online gaming” means offering of a
game on the internet or an electronic network
and includes online money gaming;
Short title and
commencement.
Amendment of
section 2.
Act
No. 6
o f
2017.
1531
PART–II]
LA GAZETTE DE L'ETAT
(80B) “online money gaming” means online
gaming in which players pay or deposit money
or money’s worth, including virtual digital
assets, in the expectation of winning money or
money's worth, including virtual digital assets,
in any event including game, scheme,
competition or any other activity or process,
whether or not its outcome or performance is
based on skill, chance or both and whether the
same is permissible or otherwise under any
other law for the time being in force;’;
(b) after clause (102), the following clause shall
be inserted, namely:–
‘(102A) “specified actionable claim” means the
actionable claim involved in or by way of–
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;’;
(c) in clause (105), the following proviso shall
be inserted at the end, namely:-
“Provided that a person who organises or
arranges, directly or indirectly, supply of specified
actionable claims, including a person who owns,
operates or manages digital or electronic platform
for such supply, shall be deemed to be a supplier
of such actionable claims, whether such actionable
claims are supplied by him or through him and
whether consideration in money or money’s worth,
including virtual digital assets, for supply of such
actionable claims is paid or conveyed to him or
through him or placed at his disposal in any
manner, and all the provisions of this Act shall
1532
LA GAZETTE DE L'ETAT
[PART–II
apply to such supplier of specified actionable
claims, as if, he is the supplier liable to pay the
tax in relation to the supply of such actionable
claims;”;
(d) after clause (117), the following clause shall
be inserted, namely:–
‘(117A) “virtual digital asset” shall have the
same meaning as assigned to it in clause (47A) of
section 2 of the Income-tax Act, 1961;’.
3. In the principal Act, in section 10,—
(a) in sub-section (2), in clause (d), the words
“goods or” shall be omitted;
(b) in sub-section (2A), in clause (c), the words
“goods or” shall be omitted.
4. In the principal Act, in section 16, in
sub-section (2),—
(i) in the second proviso, for the words "added
to his output tax liability, along with interest thereon",
the words and figures “paid by him along with interest
payable under section 50” shall be substituted;
(ii) in the third proviso, after the words “made
by him”, the words “to the supplier” shall be inserted.
5. In the principal Act, in section 17,—
(a) in sub-section (3), in the Explanation, for
the words and figure “except those specified in
paragraph 5 of the said Schedule”, the following shall
be substituted, namely:–
“except,–
(i) the value of activities or transactions
specified in paragraph 5 of the said Schedule; and
(ii) the value of such activities or transactions
as may be prescribed in respect of clause (a) of
paragraph 8 of the said Schedule.”;
Central
Act
No. 43
o f
1961.
Amendment of
section 10.
Amendment of
section 16.
Amendment of
section 17.
1533
PART–II]
LA GAZETTE DE L'ETAT
(b) in sub-section (5), after clause (f), the
following clause shall be inserted, namely:–
“(fa) goods or services or both received by a
taxable person, which are used or intended to be
used for activities relating to his obligations under
corporate social responsibility referred to in
section 135 of the Companies Act, 2013;”.
6. In the principal Act, in section 23, for
sub-section (2), 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:–
“(2) Notwithstanding anything to the contrary
contained in sub-section (1) of section 22 or section 24,
the Government may, on the recommendations of the
Council, by notification, subject to such conditions and
restrictions as may be specified therein, specify the
category of persons who may be exempted from
obtaining registration under this Act.”.
7. In the principal Act, in section 24,–
(a) in clause (xi), the word "and" occurring at
the end, shall be omitted;
(b) after clause (xi), the following clause shall
be inserted, namely:–
“(xia) every person supplying online money
gaming from a place outside India to a person in
India; and”.
8. In the principal Act, in section 30, in sub-
section (1),–
(a) for the words “the prescribed manner within
thirty days from the date of service of the cancellation
order:”, the words “such manner, within such time and
subject to such conditions and restrictions, as may be
prescribed.” shall be substituted;
(b) the proviso shall be omitted.
Central
Act
No. 18
o f
2013.
Amendment of
section 23.
Amendment of
section 24.
Amendment of
section 30.
1534
LA GAZETTE DE L'ETAT
[PART–II
9. In the principal Act, in section 37, after
sub-section (4), the following sub-section shall be
inserted, namely:–
“(5) A registered person shall not be allowed
to furnish the details of outward supplies under
sub-section (1) for a tax period after the expiry of a
period of three years from the due date of furnishing
the said details:
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 for a tax period under sub-section (1), even
after the expiry of the said period of three years from
the due date of furnishing the said details.”.
10. In the principal Act, in section 39, after
sub-section (10), the following sub-section shall be
inserted, namely:–
“(11) A registered person shall not be allowed to
furnish a return for a tax period after the expiry of a
period of three years from the due date of furnishing
the said return:
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 return for a tax
period, even after the expiry of the said period of three
years from the due date of furnishing the said return.".
11. In the principal Act, the existing section 44
shall be renumbered as sub-section (1) thereof, and after
sub-section (1) as so renumbered, the following sub-
section shall be inserted, namely:–
Amendment of
section 37.
Amendment of
section 39.
Amendment of
section 44.
1535
PART–II]
LA GAZETTE DE L'ETAT
“(2) A registered person shall not be allowed
to furnish an annual return under sub-section (1) for a
financial year after the expiry of a period of three years
from the due date of furnishing the said annual return:
Provided that the Government may, on the
recommendations of the Council, by notification, and
subject to such conditions and restrictions as may be
specified therein, allow a registered person or a class
of registered persons to furnish an annual return for a
financial year under sub-section (1), even after the
expiry of the said period of three years from the due
date of furnishing the said annual return.”.
12. In the principal Act, in section 52, after
sub-section (14), the following sub-section shall be
inserted, namely:–
“(15) The operator shall not be allowed to
furnish a statement under sub-section (4) after the
expiry of a period of three years from the due date of
furnishing the said statement:
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 an operator or a class of
operators to furnish a statement under sub-section (4),
even after the expiry of the said period of three years
from the due date of furnishing the said statement.”.
13. In the principal Act, in section 54, in
sub-section (6), the words “excluding the amount of
input tax credit provisionally accepted,” shall be
omitted.
14. In the principal Act, in section 56, for the
words “from the date immediately after the expiry of
sixty days from the date of receipt of application under
the said sub-section till the date of refund of such tax”,
the words “for the period of delay beyond sixty days
Amendment of
section 52.
Amendment of
section 54.
Amendment of
section 56.
1536
LA GAZETTE DE L'ETAT
[PART–II
from the date of receipt of such application till the date
of refund of such tax, to be computed in such manner
and subject to such conditions and restrictions as may
be prescribed" shall be substituted.
15. In the principal Act, in section 62, in
sub-section (2),–
(a) for the words “thirty days”, the words
“sixty days” shall be substituted;
(b) the following proviso shall be inserted,
namely:–
“Provided that where the registered person fails
to furnish a valid return within sixty days of the
service of the assessment order under sub-section (1),
he may furnish the same within a further period
of sixty days on payment of an additional late fee
of one hundred rupees for each day of delay
beyond sixty days of the service of the said
assessment order and in case, he furnishes valid
return within such extended period, the said
assessment order shall be deemed to have been
withdrawn, but, the liability to pay interest under
sub-section (1) of section 50 or to pay late fee
under section 47 shall continue.”.
16. In the principal Act, for section 109, the
following section shall be substituted, namely:–
“Subject to the provisions of this Chapter, the
Goods and Services Tax Tribunal constituted under the
Central Goods and Services Tax Act, 2017 shall be the
Appellate Tribunal for hearing appeals against the
orders passed by the Appellate Authority or the
Revisional Authority under this Act.”.
17. In the principal Act, section 110 shall be
omitted.
18. In the principal Act, section 114 shall be
omitted.
Amendment of
section 62.
Substitution of
section 109.
Constitution
of Appellate
Tribunal and
Benches
thereof.
Central
Act
No. 12
o f
2017.
Omission of
section 110.
Omission of
section 114.
1537
PART–II]
LA GAZETTE DE L'ETAT
19. In the principal Act, in section 117,–
(a) in sub-section (1), for the words “State
Bench or Area Benches”, the words “State Benches”
shall be substituted;
(b) in sub-section (5), in clauses (a) and (b),
for the words “State Bench or Area Benches”, the words
“State Benches” shall be substituted.
20. In the principal Act, in section 118, in
sub-section (1), in clause (a), for the words “National
Bench or Regional Benches”, the words “Principal
Bench” shall be substituted.
21. In the principal Act, in section 119,–
(a) for the words “National or Regional Benches”,
the words “Principal Bench” shall be substituted;
(b) for the words “State Bench or Area Benches”,
the words “State Benches” shall be substituted.
22. In the principal Act, in section 122, after
sub-section (1A), the following sub-section shall be
inserted, namely:–
“(1B) Any electronic commerce operator who–
(i) allows a supply of goods or services or both
through it by an unregistered person other than a
person exempted from registration by a
notification issued under this Act to make such
supply;
(ii) allows an inter-State supply of goods or
services or both through it by a person who is not
eligible to make such inter-State supply; or
(iii) fails to furnish the correct details in the
statement to be furnished under sub-section (4)
of section 52 of any outward supply of goods
effected through it by a person exempted from
obtaining registration under this Act,
Amendment of
section 117.
Amendment of
section 118.
Amendment of
section 119.
Amendment of
section 122.
1538
LA GAZETTE DE L'ETAT
[PART–II
shall be liable to pay a penalty of ten thousand
rupees, or an amount equivalent to the amount of tax
involved had such supply been made by a registered
person other than a person paying tax under section
10, whichever is higher.”.
23. In the principal Act, in section 132, in
sub-section (1),–
(a) clauses (g), (j) and (k) shall be omitted;
(b) in clause (l), for the words, brackets and
letters "clauses (a) to (k)", the words, brackets and
letters "clauses (a) to (f) and clauses (h) and (i)" shall
be substituted;
(c) in clause (iii), for the words "any other
offence", the words, brackets and letter "an offence
specified in clause (b)," shall be substituted;
(d) in clause (iv), the words, brackets and
letters "or clause (g) or clause (j)" shall be omitted.
24. In the principal Act, in section 138,–
(a) in sub-section (1), in the first proviso,–
(i) for clause (a), the following clause shall be
substituted, namely:–
“(a) a person who has been allowed to
compound once in respect of any of the offences
specified in clauses (a) to (f), (h), (i) and (l) of
sub-section (1) of section 132;”;
(ii) clause (b) shall be omitted;
(iii) for clause (c), the following clause shall be
substituted, namely:–
“(c) a person who has been accused of
committing an offence under clause (b) of
sub-section (1) of section 132;”;
(iv) clause (e) shall be omitted;
Amendment of
section 132.
Amendment of
section 138.
1539
PART–II]
LA GAZETTE DE L'ETAT
(b) in sub-section (2), for the words “ten
thousand rupees or fifty percent of the tax
involved, whichever is higher, and the maximum
amount not being less than thirty thousand rupees
or one hundred and fifty percent of the tax,
whichever is higher”, the words “twenty-five
percent of the tax involved and the maximum
amount not being more than one hundred percent
of the tax involved” shall be substituted.
25. In the principal Act, after section 158, the
following section shall be inserted, namely:–
“158A. (1) Notwithstanding anything contained
in sections 133, 152 and 158, the following details
furnished by a registered person may, subject to
the provisions of sub-section (2), and on the
recommendations of the Council, be shared by the
common portal with such other systems as may
be notified by the Government, in such manner
and subject to such conditions as may be
prescribed, namely:–
(a) particulars furnished in the application for
registration under section 25 or in the return filed
under section 39 or under section 44;
(b) the particulars uploaded on the common
portal for preparation of invoice, the details of
outward supplies furnished under section 37 and
the particulars uploaded on the common portal for
generation of documents under section 68;
(c) such other details as may be prescribed.
(2) For the purposes of sharing details under
sub-section (1), the consent shall be obtained, of,–
(a) the supplier, in respect of details furnished
under clauses (a), (b) and (c) of sub-section (1);
and
Insertion of new
section 158A.
Consent based
sharing of
information
furnished by
taxable
person.
1540
LA GAZETTE DE L'ETAT
[PART–II
(b) the recipient, in respect of details furnished
under clause (b) of sub-section (1), and under
clause (c) of sub-section (1) only where such
details include identity information of the
recipient,
in such form and manner as may be prescribed.
(3) Notwithstanding anything contained in any
law for the time being in force, no action shall lie
against the Government or the common portal with
respect to any liability arising consequent to information
shared under this section and there shall be no impact
on the liability to pay tax on the relevant supply or as
per the relevant return.”.
26. (1) In Schedule III to the principal Act,
(a) in paragraph 6, for the words “lottery,
betting and gambling”, the words “specified
actionable claims” shall be substituted.
(b) paragraphs 7 and 8 and the Explanation 2
thereof (as inserted vide section 31 of Puducherry
Act No. 7 of 2018) shall be deemed to have been
inserted therein with effect from the 1st day of
July, 2017.
(2) No refund shall be made of all the tax which
has been collected, but, which would not have been so
collected, had clause (b) of sub-section (1) been in force
at all material times.
27. The amendments made under this Act in
section 2, section 24 and paragraph 6 of Schedule III of
the principal Act shall be without prejudice to
provisions of any other law for the time being in force,
providing for prohibiting, restricting or regulating
betting, casino, gambling, horse racing, lottery or online
gaming.
Amendment of
Schedule III and
r e t r o s p e c t i v e
e x e m p t i o n t o
certain activities
and transactions.
Transitory
provision.
1541
PART–II]
LA GAZETTE DE L'ETAT
STATEMENT OF OBJECTS AND REASONS
Various decisions have been taken by the Goods and Services Tax
Council requiring amendments in the Goods and Services Tax Laws.
Accordingly, the Central Goods and Services Tax Act, 2017 (12 of 2017)
and the Integrated Goods and Services Tax Act, 2017 (13 of 2017) have
been amended by the enactments of the Parliament.
2. In order to maintain the uniformity in applicability of the provisions
of the Central Goods and Services Tax Act, 2017 and the Puducherry
Goods and Services Tax Act, 2017 (6 of 2017), it is proposed to amend
the Puducherry Goods and Services Tax Act, 2017 ("the Act").
3. The proposed Puducherry Goods and Services Tax (Amendment)
Bill, 2023, inter alia, provides for the following, namely:-
(i) to amend section 2 of the Act to provide for definition of
the expressions "online gaming", "online money gaming", "specified
actionable claim" and "virtual digital asset" and insert a proviso in the
definition of "supplier" to provide clarity regarding "supplier" in case
of supply of "specified actionable claim";
(ii) to amend clause (d) of sub-section (2) and clause (c) of
sub-section (2A) of section 10 of the Act so as to remove the restriction
imposed on registered persons engaged in supplying goods through
electronic commerce operators from opting to pay tax under the composition
levy;
(iii) to amend the second and third proviso to sub-section (2)
of section 16 of the Act so as to align the said sub-section with the
return filing system provided in the Act;
(iv) to amend the Explanation to sub-section (3) of section 17
of the Act so as to restrict availment of input tax credit in respect of
certain transactions specified in clause (a) of paragraph 8 of Schedule III
of the Act, as may be prescribed by rules, by including the value of
such transactions in the value of exempt supply. It further seeks to
amend sub-section (5) so as to restrict availment of input tax credit in
respect of goods or services or both which are used or intended to be
used for activities relating to the obligations under corporate social
responsibility referred to in section 135 of the Companies Act, 2013;
1542
LA GAZETTE DE L'ETAT
[PART–II
(v) to substitute sub-section (2) of section 23 of the Act, with
retrospective effect from the 1st day of July, 2017, so as to empower
the Government to notify the persons not liable for registration which
will have an overriding effect over the provisions of sub-section (1) of
section 22 and section 24 of the Act;
(vi) to insert a new clause in section 24 of the Act, to provide
for mandatory registration of the person for supplying online money
gaming, from a place outside India to a person in India;
(vii) to amend sub-section (1) of section 30 of the Act so as to
remove the time-limit of thirty days for applying for revocation of
cancellation and to empower the Government to prescribe the time-limit
for applying for revocation of cancellation. It further seeks to omit the
proviso to sub-section (1) of the said section;
(viii) to insert a new sub-section (5) in section 37 of the Act
so as to provide a time-limit of three years up to which the details of
outward supplies under sub-section (1) for a tax period can be furnished
by a registered person. It further seeks to empower the Government, on
the recommendation of the Council, to extend by notification, the said
time-limit for a registered person or a class of registered persons,
subject to certain conditions and restrictions;
(ix) to insert a new sub-section (11) in section 39 of the Act so
as to provide a time-limit of three years up to which the return for a tax
period can be furnished by a registered person. It further seeks to
empower the Government, on the recommendation of the Council, to
extend by notification, the said time-limit for a registered person or a
class of registered persons, subject to certain conditions and restrictions;
(x) to insert a new sub-section (2) in section 44 of the Act so
as to provide a time-limit of three years up to which the annual return
under sub-section (1) for a financial year can be furnished by a registered
person. It further seeks to empower the Government, on the recommendation
of the Council, to extend by notification, the said time-limit for a
registered person or a class of registered persons, subject to certain
conditions and restrictions.
(xi) to insert a new sub-section (15) in section 52 in the Act so
as to provide a time-limit of three years up to which the statement
under sub-section (4) for a month can be furnished by an electronic
commerce operator. It further seeks to empower the Government, on the
1543
PART–II]
LA GAZETTE DE L'ETAT
recommendation of the Council, to extend by notification, the said time-
limit for an operator or a class of operators, subject to certain conditions
and restrictions;
(xii) to amend sub-section (6) of section 54 of the Act so as to
remove reference to the provisionally accepted input tax credit and
align it with the present Scheme of availment of self-assessed input tax
credit as per sub-section (1) of section 41 of the Act;
(xiii) to amend section 56 of the Act so as to provide by rules
the manner of computation of period of delay for calculation of interest
on delayed refunds;
(xiv) to amend sub-section (2) of section 62 of the Act so as
to extend the time-limit for submission of valid return from thirty days
to sixty days of the service of assessment order under sub-section (1)
of the said section. It further seeks to insert a proviso in the said
sub-section to provide for filing of the valid return within a further
period of sixty days with additional late fee of one hundred rupees for
each day of delay beyond sixty days of the service of assessment
order under sub-section (1) of the said section;
(xv) to amend section 109 of the Act so as to provide that the
Appellate Tribunal constituted under the Central Goods and Services
Tax Act, 2017 shall be the Appellate Tribunal under the said Act;
(xvi) to omit section 110 of the Act relating to adoption of
section 110 of the Central Goods and Services Tax Act, 2017 relating to
qualification, appointment and conditions of service, etc., of the President
and Members of State Bench and Area Benches of Appellate Tribunal
since 'State Bench and Area Benches' are replaced with 'State Benches'
and all aspects of appointment of Members to the State Benches are
provided in the Central Goods and Services Tax Act, 2017;
(xvii) to omit section 114 of the Act relating to financial and
administration powers of State President of the Appellate Tribunal since
'State Bench and Area Benches' are replaced with 'State Benches';
(xviii) to amend section 117 of the Act so as to provide for
appeal in the High Court against the order passed by the State Benches
of the Appellate Tribunal;
(xix) to amend section 118 of the Act so as to provide for
appeal in the Supreme Court against the order passed by the Principal
Bench of the Appellate Tribunal;
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(xx) to amend section 119 of the Act so as to align it with the
Principal Bench and State Benches of the Appellate Tribunal replacing
the National Bench, Regional Bench, State Bench and Area Benches;
(xxi) to insert a new sub-section (1B) in section 122 of the Act
so as to provide for penal provisions applicable to electronic commerce
operators in case of contravention of the provisions of the Act;
(xxii) to amend sub-section (1) of section 132 of the Act so as
to decriminalise the offences specified in clauses (g), (j) and (k) of the
said sub-section and to increase the monetary threshold from one
hundred lakh rupees to two hundred lakh rupees for launching prosecution
for the offences under the Act, except for the offences related to
issuance of invoices without supply of goods or services or both;
(xxiii) to amend the first proviso to sub-section (1) of section 138
of the Act so as to exclude the persons involved in offences relating to
issuance of invoices without supply of goods or services or both from
the option of compounding of the offences under the Act. It further
seeks to amend sub-section (2) so as to rationalise the amount for
compounding of various offences by reducing the minimum as well as
maximum amount for compounding;
(xxiv) to insert a new section 158A in the Act so as to provide
for the manner and conditions for sharing of the information furnished
by the registered person in his application for registration or in his
return filed or in his statement of outward supplies, or the details
uploaded by him for generation of electronic invoice or E-way bill or
any other details, as may be provided by rules, on the common portal
with such other systems, as may be notified;
(xxv) to amend Schedule III of the Act to substitute "specified
actionable claim" in paragraph 6 for the present entries "lottery, betting
and gambling", so as to provide clarity regarding taxability of actionable
claims involved in or by way of casinos, horse racing and online
gaming and to give retrospective applicability to paragraphs 7 and 8
and the Explanation 2 to the said Schedule with effect from the 1st day
of July, 2017.
4. The Bill seeks to achieve the above objectives.
N. RANGASAMY,
Chief Minister.
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PART–II]
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FINANCIAL MEMORANDUM
The proposed Puducherry Goods and Services Tax (Amendment)
Bill, 2023 does not involve any recurring or non-recurring expenditure
from the Consolidated Fund of the Union territory of Puducherry.
————
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 4 of the Bill seeks to amend the Explanation in sub-
section (3) of section 17 of the Puducherry Goods and Services
Tax Act, 2017 ("the Act") which clarifies that the expression "value
of exempt supply" shall not include the value of activities or
transactions specified in Schedule III except certain activities or
transactions specified therein. Clause (ii) of the said Explanation
empowers the Government to specify by rules the value of such
activities or transactions in respect of clause (a) of paragraph 8
of Schedule III of the principal Act which are so excepted.
Clause 12 of the Bill seeks to amend section 56 of the Act
by substituting certain words therein which empowers the Government
to provide by rules the manner of computing the interest in respect
of refund payable for the period of delay beyond sixty days from
the date of receipt of application till the date of refund, subject
to the conditions and restrictions specified therein.
Clause 23 of the Bill seeks to insert a new section 158A in
the Act relating to consent based sharing of information furnished
by taxable person. Sub-section (1) of the said section empowers
the Government to provide by rules, the details to be shared and
the manner in which and the conditions subject to which the
details may be shared by the common portal with such other
systems notified by the Government. Sub-section (2) of the said
section empowers the Government to provide by rules, the form
and manner in which the consent of the supplier and the recipient
specified therein shall be obtained.
2. The matters in respect of which rules may be made in
accordance with the provisions of the Bill are matters of procedure
and details 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.
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ADMINISTRATOR'S RECOMMENDATION UNDER SUB-SECTION (1)
OF SECTION 23 OF THE GOVERNMENT OF
UNION TERRITORIES ACT, 1963.
(Copy of Letter No.2371/CT/GST/2022, dated 15-09-2023 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, 2023 providing to amend the
Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017),
recommends 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.
————
online publication at “https://styandptg.py.gov.in”
Published by The Director, Government Press, Puducherry.