[ 879 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 28, Puducherry, dated 10th October 2023)
NOTIFICATION
In exercise of the powers conferred by clause (b) of sub-section (2) of section 1 of the Puducherry Goods
and Services Tax (Amendment) Act, 2023 (Act No. 4 of 2023), the Lieutenant-Governor, Puducherry, hereby appoints
the 1st day of October, 2023, as the date on which the provisions of sections 2 to 27 (except sections 16 to 21) of
the said Act shall come into force.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
Registered with the Registrar
of Newspapers for India
under No. 10410
Registered No. PY/44/2021-23
Amflºƒˆ \VWÈ ∂´E>µ
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - I
E≈©A ÿkπX|
EXTRAORDINAIRE
EXTRAORDINARY
∂]ÔV´D ÿ√u≈
Publiée par
Published by
ÿkπX|
Autorité
Authority
®ı
Amflºƒˆ
ÿƒÀkVF¬˛wÁ\
2023 }
∂¬º¶V√Ï | 10 {
No.
118 Poudouchéry
Mardi
10
Octobre
2023 (18 Asvina 1945)
No.
Puducherry
Tuesday
10th
October
2023
880
LA GAZETTE DE L’ETAT
[ PART-I
880
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 29, Puducherry, dated 10th October 2023)
NOTIFICATION
In exercise of the powers conferred by section 158A 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 notifies
“Account Aggregator” as the systems with which information may be shared by the common portal based on consent
under section 158A of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017).
2. This notification shall be deemed to have come into force with effect from the 1st day of October, 2023.
Explanation For the purpose of this notification, “Account Aggregator” means a non-financial banking
company which undertakes the business of an Account Aggregator in accordance with the policy directions issued
by the Reserve Bank of India under section 45JA of the Reserve Bank of India Act, 1934 (2 of 1934) and defined as
such in the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016.
(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. 30, Puducherry, dated 10th October 2023)
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 23 of the Puducherry Goods and Services
Tax Act, 2017 (Act No. 6 of 2017) (hereafter referred to as the said Act), the Lieutenant-Governor, Puducherry, on
the recommendations of the Council, hereby specifies the persons making supplies of goods through an electronic
commerce operator who is required to collect tax at source under section 52 of the said Act and having an aggregate
turnover in the preceding financial year and in the current financial year not exceeding the amount of aggregate
turnover above which a supplier is liable to be registered in the State or Union Territory in accordance with the
provisions of sub-section (1) of section 22 of the said Act, as the category of persons exempted from obtaining
registration under the said Act, subject to the following conditions, namely:–
(i) such persons shall not make any inter-State supply of goods;
(ii) such persons shall not make supply of goods through electronic commerce operator in more than
one State or Union Territory;
(iii) such persons shall be required to have a Permanent Account Number (PAN) issued under the Income
Tax Act, 1961 (43 of 1961);
(iv) such persons shall, before making any supply of goods through electronic commerce operator, declare
on the common portal their Permanent Account Number (PAN) issued under the Income Tax Act, 1961 (43 of 1961),
address of their place of business and the State or Union Territory in which such persons seek to make such supply,
which shall be subjected to validation on the common portal;
PART-I ]
LA GAZETTE DE L’ETAT
881
(v) such persons have been granted an enrolment number on the common portal on successful validation
of the Permanent Account Number (PAN) declared as per clause (iv);
(vi) such persons shall not be granted more than one enrolment number in a State or Union Territory;
(vii) no supply of goods shall be made by such persons through electronic commerce operator unless
such persons have been granted an enrolment number on the common portal; and
(viii) where such persons are subsequently granted registration under section 25 of the said Act, the
enrolment number shall cease to be valid from the effective date of registration.
2. This notification shall be deemed to have come into force with effect from the 1st day of October, 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. 31, Puducherry, dated 10th October 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 the electronic commerce operator who is required to collect tax at
source under section 52 as the class of persons who shall follow the following special procedure in respect of
supply of goods made through it by the persons exempted from obtaining registration (hereinafter referred to as the
said person) in accordance with the notification issued under sub-section (2) of section 23 of the said Act vide
G.O. Ms. No. 30, dated the day of October, 2023 of the Commercial Taxes Secretariat, Government of Puducherry,
namely:—
(i) the electronic commerce operator shall allow the supply of goods through it by the said person only
if, enrolment number has been allotted on the common portal to the said person;
(ii) the electronic commerce operator shall not allow any inter-State supply of goods through it by the
said person;
(iii) the electronic commerce operator shall not collect tax at source under sub-section (1) of section 52
in respect of supply of goods made through it by the said person; and
(iv) the electronic commerce operator shall furnish the details of supplies of goods made through it by
the said person in the statement in FORM GSTR-8 electronically on the common portal.
2. Where, multiple electronic commerce operators are involved in a single supply of goods through electronic
commerce operator platform, “the electronic commerce operator” shall mean the electronic commerce operator who
finally releases the payment to the said person for the said supply made by the said person through him.
3. This notification shall be deemed to have come into force with effect from the 1st day of October, 2023.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
882
LA GAZETTE DE L’ETAT
[ PART-I
882
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 32, Puducherry, dated 10th October 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 makes the following Amendments in the notification of the Commercial
Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 25, dated the 29th August, 2023, published
in the Gazette of Puducherry, Extraordinary, Part-I, No. 98, dated the 29th August, 2023, namely:–
In the said notification, after the words “hereby notifies the following special procedure to be followed”
the words and figures “with effect from 1st day of January 2024” shall be inserted and shall be deemed to have
been inserted with effect from the 31st day of July 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. 33, Puducherry, dated 10th October 2023)
NOTIFICATION
In exercise of the powers conferred under sub-section (5) of section 15 of the Puducherry Goods and Services
Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council,
notifies the following supplies under the said sub-section, namely:–
(i) supply of online money gaming;
(ii) supply of online gaming, other than online money gaming; and
(iii) supply of actionable claims in casinos.
2. This notification shall be deemed to have come into force with effect from the 1st day of October, 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. 34, Puducherry, dated 10th October 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 in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry,
on the recommendations of the Council, hereby makes the following Amendment in the notification of the
PART-I ]
LA GAZETTE DE L’ETAT
883
Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 56/CT/2017-19, dated the
17th November, 2017, published in the Gazette of Puducherry, Extraordinary, Part I, No. 189, dated the 17th
November, 2017, namely:–
In the said notification, with effect from the 1st October, 2023, after the words and figures “composition
levy under section 10 of the said Act”, the words and figures, “other than the registered person making supply of
specified actionable claims as defined in clause (102A) of section 2 of the said Act”, shall be inserted.
(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. 35, Puducherry, dated 10th October 2023)
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
(Third Amendment) Rules, 2023.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 1st
day of October, 2023.
2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in
rule 8, for sub-rule (1), the following sub-rule shall be substituted, namely:—
“(1) Every person who is liable to be registered under sub-section (1) of section 25 and every person
seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as ‘the applicant’),
except–
(i) a non-resident taxable person;
(ii) a person required to deduct tax at source under section 51;
(iii) a person required to collect tax at source under section 52;
(iv) a person supplying online information and database access or retrieval services from a place outside
India to a non-taxable online recipient referred to in section 14 or a person supplying online money gaming
from a place outside India to a person in India referred to in section 14A under the Integrated Goods and
Services Tax Act, 2017 (13 of 2017),
shall, before applying for registration, declare his Permanent Account Number (PAN), State or Union Territory in
Part-A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre, notified by the
Commissioner:
Provided that every person being an Input Service Distributor shall make a separate application for
registration as such Input Service Distributor.”
884
LA GAZETTE DE L’ETAT
[ PART-I
884
3. In the said rules, in rule 14,—
(i) in the heading, after the words “online recipient” the letters and words “or to a person supplying
online money gaming from a place outside India to a person in India” shall be inserted;
(ii) in sub-rule (1), after the words “online recipient” the letters and words “or any person supplying
online money gaming from a place outside India to a person in India” shall be inserted.
4. In the said rules, after rule 31A, the following rules shall be inserted, namely:—
“31B. Value of supply in case of online gaming including online money gaming.— Notwithstanding
anything contained in this chapter, the value of supply of online gaming, including supply of actionable claims
involved in online money gaming, shall be the total amount paid or payable to or deposited with the supplier by
way of money or money’s worth, including virtual digital assets, by or on behalf of the player:
Provided that any amount returned or refunded by the supplier to the player for any reasons whatsoever,
including player not using the amount paid or deposited with the supplier for participating in any event,
shall not be deductible from the value of supply of online money gaming.
31C. Value of supply of actionable claims in case of casino.— Notwithstanding anything contained in
this chapter, the value of supply of actionable claims in casino shall be the total amount paid or payable by or on
behalf of the player for–
(i) purchase of the tokens, chips, coins or tickets, by whatever name called, for use in casino; or
(ii) participating in any event, including game, scheme, competition or any other activity or process, in
the casino, in cases where the token, chips, coins or tickets, by whatever name called, are not required:
Provided that any amount returned or refunded by the casino to the player on return of token, coins,
chips, or tickets, as the case may be, or otherwise, shall not be deductible from the value of the supply of actionable
claims in casino.
Explanation For the purpose of rule 31B and rule 31C, any amount received by the player by winning
any event, including game, scheme, competition or any other activity or process, which is used for playing by the
said player in a further event without withdrawing, shall not be considered as the amount paid to or deposited with
the supplier by or on behalf of the said player.”
5. In the said rules, in rule 46, in clause (f), in the proviso, after the words “Provided that” the words “in
cases, involving supply of online money gaming or in cases” shall be inserted.
6. In the said rules, for rule 64, the following rule shall be substituted, namely:–
“64. Form and manner of submission of return by persons providing online information and database
access or retrieval services and by persons supplying online money gaming from a place outside India to a person
in India.— Every registered person either providing online money gaming from a place outside India to a person in
India, or providing online information and database access or retrieval services from a place outside India to a
non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)
or to a registered person other than a non-taxable online recipient, shall file return in FORM GSTR-5A on or before
the twentieth day of the month succeeding the calendar month or part thereof.”
7. In the said rules, in rule 87, in sub-rule (3), in the second proviso, for the words and figures “section 14”,
the words, letters, brackets and figures “section 14, or a person supplying online money gaming from a place outside
India to a person in India as referred to in section 14A,” shall be substituted.
PART-I ]
LA GAZETTE DE L’ETAT
885
8. In the said rules, in FORM GST REG-10,—
(i) for the heading, the following heading shall be substituted, namely–
“Application for registration of person supplying online money gaming from a place outside India to a
person in India or for registration of person supplying online information and database access or retrieval
services from a place outside India to a non-taxable online recipient in India.”;
(ii) in Part A, in the Table, after serial number (ii) and the entries relating thereto, the following serial
number and entries shall be inserted, namely:
“(ii) (a)
Type of supply
(a) Supply of online money gaming
(b) Supply of online information and database access or retrieval services
(c) Both (a) and (b) above”
(iii) in Part B, in the Table,—
(a) for serial numbers 2 and 3 and the entries relating thereto, the following serial numbers and entries
shall be substituted, namely:
“2.
Date of commencement of the online service or online money gaming in India. DD/MM/YYYY
3.
Uniform Resource Locators (URLs) of the website/platform/name of the application, etc., as
applicable through which online money gaming or online information and database access or
retrieval services are provided:
1.
2.
3. ”
(b) for serial number 7 and the entries relating thereto, the following serial number and entries shall be
substituted, namely:
“7.
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct
to the best of my knowledge and belief, and nothing has been concealed therefrom.
I, ………………………......…. hereby declare that I am authorised to sign on behalf of the Registrant.
I would charge and collect tax liable from the non-taxable online recipient located in taxable
territory (in case of online information and database access or retrieval services) and/or from
the recipient located in taxable territory (in case of online money gaming) and deposit the same
with Government of India.
Signature
Place :
Name of Authorised Signatory :
Date :
Designation : ”
(iv) in the Instructions, in item 2, after the words and figures “section 14”, the words and figures
“or section 14A, as the case may be,” shall be inserted.
886
LA GAZETTE DE L’ETAT
[ PART-I
886
9. In the said rules, for FORM GSTR-5A, the following Form shall be substituted namely:–
“FORM GSTR-5A
[See rule 64]
Details of supplies of online information and database access or retrieval services by a person located
outside India made to non-taxable online recipient (as defined in Integrated Goods and Services Tax Act, 2017)
and to registered persons in India and details of supplies of online money gaming by a person located outside
India to a person in India
1. GSTIN of the supplier–
2. (a) Legal name of the registered person
:
(b) Trade name, if any
:
3. Name of the authorised representative in India filing the return
:
4. Period
:
Month .............. Year ..............
4(a) ARN
:
4(b) Date of ARN
:
5. Taxable outward supplies of online information and database access or retrieval services made to non-taxable
online recipient in India:
(Amount in Rupees)
Place of supply
Rate of tax
Taxable value
Integrated tax
Cess
(State/Union Territory)
(1)
(2)
(3)
(4)
(5)
5A. Amendments to taxable outward supplies of online information and database access or retrieval services
to non-taxable online recipient in India
(Amount in Rupees)
Month
Place of supply
Rate of tax
Taxable value
Integrated tax
Cess
(State/Union Territory)
(1)
(2)
(3)
(4)
(5)
(6)
5B. Taxable outward supplies of online information and database access or retrieval services made to
registered persons in India, other than non-taxable online recipient, on which tax is to be paid by the said registered
persons on reverse charge basis
PART-I ]
LA GAZETTE DE L’ETAT
887
(Amount in Rupees)
GSTIN
Taxable Value
(1)
(2)
5C. Amendments to the taxable outward supplies of online information and database access or retrieval
services made to registered persons in India, other than non-taxable online recipient, on which tax is to be paid by
the said registered persons on reverse charge basis.
(Amount in Rupees)
Month
Original GSTIN
Revised GSTIN
Taxable value
(1)
(2)
(3)
(4)
5D. Supplies of online money gaming made to a person in India.
(Amount in Rupees)
Place of supply
Rate of tax
Taxable value
Integrated tax
Cess
(State/Union Territory)
(1)
(2)
(3)
(4)
(5)
5E. Amendments to supplies of online money gaming made to a person in India .
(Amount in Rupees)
Month
Place of supply
Rate of tax
Taxable value
Integrated tax
Cess
(State/Union Territory)
(1)
(2)
(3)
(4)
(5)
(6)
6. Calculation of interest, or any other amount.
(Amount in Rupees)
Sl. No.
Description
Place of supply
Amount due (Interest/Other)
(State/Union Territory)
Integrated tax
Cess
(1)
(2)
(3)
(4)
(5)
1
Interest
2
Others
Total
888
LA GAZETTE DE L’ETAT
[ PART-I
888
7. Tax, interest, and any other amount payable and paid.
(Amount in Rupees)
Sl.
Description
Amount payable
Debit
Amount paid
No.
entry No.
Integrated Tax
Cess
Integrated tax
Cess
(1)
(2)
(3)
(4)
(5)
(6)
(7)
1
Tax Liability
(based on Table 5, 5A,
5D and 5E)
2
Interest (based on Table 6)
3
Others (based on Table 6)
VERIFICATION
I, hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief, and nothing has been concealed therefrom.
Signature
Name of Authorised Signatory
Place :
Date :
Designation/Status”
(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. 36, Puducherry, dated 10th October 2023)
NOTIFICATION
[No. 11/2023-Puducherry GST (Rate)]
In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 further Amendments in the notification of the Commercial
Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated 29th
June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017, namely:–
PART-I ]
LA GAZETTE DE L’ETAT
889
In the said notification,–
(i) in Schedule IV-
(a) after Sl. No. 227 and the entries related thereto, the following Sl. No. and entries shall be inserted,
namely:
(1)
(2)
(3)
“227A
Any Chapter
Specified actionable claim;
Explanation “specified actionable claim” as defined in section 2 (102A) of
the Puducherry Goods and Services Tax Act, 2017 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;”;
(b) Sl. No. 228 and 229 and the entries relating thereto shall be omitted.
(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely:
“(v) The words and expressions used and not defined in this notification, but, defined in the Puducherry
Goods and Service Tax Act, 2017 (6 of 2017), the Central Goods and Services Tax Act, 2017 (12 of 2017)
and the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall have the same meanings as
assigned to them in those Acts.”
2. This notification shall be deemed to have come into force on the 1st day of October, 2023.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
————
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.