[ 1547 ]

GOVERNMENT OF PUDUCHERRY

LAW DEPARTMENT

No. 250/Leg/2023-LD.

Puducherry, dated 29th September 2023.

The following Act of the Legislative Assembly, Puducherry, received

the assent of the Lieutenant-Governor, Puducherry on the 28th day of

September, 2023 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. 73 Poudouchéry

Vendredi

Septembre

2023

No.

Puducherry

Friday

29th

September

2023

(7 Asvina 1945)

Registered No.

PY/44/2021-23

1548

LA GAZETTE DE L'ETAT

[PART–II

THE PUDUCHERRY GOODS AND SERVICES TAX

(AMENDMENT) ACT, 2023

(Act No. 4 of 2023)

(28-09-2023)

A N

ACT

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.

1549

PART–II]

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(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;’;

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

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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.

1551

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.

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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.

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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.

1554

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.

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PART–II]

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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.

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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;

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.

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PART–II]

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(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;

(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.

1558

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.

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

Published by The Director, Government Press, Puducherry.