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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 46, Puducherry, dated 14th November 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 (Fourth Amendment) Rules, 2023.

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

have come into force on the 26th day of October, 2023.

Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. PY/44/2021-23

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No.

139

Poudouchéry

Mardi

Novembre

2023 (23 Kartika 1945)

No.

Puducherry

Tuesday

14th

November

2023

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966

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

referred to as the said rules), rule 28 shall be renumbered as sub-rule (1) and after

the sub-rule as so renumbered, the following sub-rule shall be inserted, namely:-–

“(2) Notwithstanding anything contained in sub-rule (1), the value of

supply of services by a supplier to a recipient who is a related person, by way of

providing corporate guarantee to any banking company or financial institution on

behalf of the said recipient, shall be deemed to be one per cent of the amount of

such guarantee offered, or the actual consideration, whichever is higher.”.

3. In the said rules, in rule 142, in sub-rule (3), for the words “proper officer

shall issue an order”, the words “proper officer shall issue an intimation” shall be

substituted.

4. In the said rules, in rule 159, in sub-rule (2), after the words

“Commissioner to that effect”, the words “or on expiry of a period of one year

from the date of issuance of order under sub-rule (1), whichever is earlier,” shall

be inserted.

5. In the said rules, in FORM GST REG-01, in Part-B, in serial number 2,

after clause (xiv), the following clause shall be inserted, namely:–

“(xiva) One Person Company”.

6. In the said rules, for FORM GST REG-08, the following Form shall be

substituted, namely:–

“

FORM GST REG – 08

[See rule12(3)]

Reference No. :

Date :

Name

Address :

Application Reference No. (ARN)

Date :

Order of Cancellation of Registration as Tax Deductor at source or Tax

Collector at source

This is in reference to the request raised vide letter/mail, dated ....................

for cancellation of registration under the Act due to the following reason, namely:–

(i)

(ii)

The undersigned is of the opinion that the effective date of cancellation

of registration is <<DD/MM/YYYY>>.

2. You are required to furnish pending returns immediately.

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967

3. Kindly refer to the supportive document(s) attached for case specific

details.

4. It may be noted that the cancellation of registration shall not affect the

liability to pay tax and other dues under this Act or to discharge any obligation

under this Act or the rules made thereunder for any period prior to the date of

cancellation whether or not such tax and other dues are determined before or after

the date of cancellation.

Order of Cancellation of Registration as Tax Deductor at source or

Tax Collector at source

This has reference to the show-cause notice issued, dated .................................

* ^{Whereas, no reply to the show cause notice has been submitted,}

and whereas, the undersigned based on record available with this office is of the

opinion that your registration is liable to be cancelled for the following reason(s) :

* ^{Whereas, reply to the show cause notice has been submitted}^vide^letter,

dated ............................,

and whereas, the undersigned on examination of your reply to show cause notice

and based on record available with this office is of the opinion that your

registration is liable to be cancelled for the following reason(s) :

* ^{Whereas, no reply to the show cause notice has been submitted and}

on day fixed for personal hearing, you did not appear in person or through

authorised representative,

and whereas, the undersigned based on record available with this office is of the

opinion that your registration is liable to be cancelled for following reason(s) :

* ^{Whereas, no reply to the show cause notice has been submitted, but,}

you or authorised representative attended the personal hearing and made a written

or verbal submission,

and whereas, the undersigned on examination of your written or verbal submission

made during personal hearing and based on record available with this office is of

the opinion that your registration is liable to be cancelled for the following

reason(s) :

* ^{Whereas, reply to the show cause notice has been submitted}^vide^letter,

dated ............................. But, you or authorised representative did not attend the personal

hearing on scheduled or extended date. and whereas, the undersigned on

examination of your reply to show cause notice and based on record available with

this office is of the opinion that your registration is liable to be cancelled for the

following reason(s) :

* ^{Whereas, reply to the show cause notice has been submitted}^vide^letter,

dated ..........................., and you or authorised representative attended the personal

hearing, made a written/oral submission during personal hearing. And whereas,

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the undersigned has examined your reply to show cause notice as well as

submissions made at the time of personal hearing and is of the opinion that your

registration is liable to be cancelled for the following reason(s) :

(i)

(ii)

The effective date of cancellation of registration is <<DD/MM/YYYY>>.

2. Kindly refer to the supportive document(s) attached for case specific

details.

3. You are required to furnish pending returns immediately.

4. It may be noted that the cancellation of registration shall not affect the

liability to pay tax and other dues under this Act or to discharge any obligation

under this Act or the rules made thereunder for any period prior to the date of

cancellation whether or not such tax and other dues are determined before or after

the date of cancellation.

Place :

Date :

Signature

Name of the Officer

Designation

Jurisdiction”;

7. In the said rules, in FORM GSTR-8,—

(a) serial number 5 shall be omitted;

(b) for serial number 7 and entries relating thereto, the following serial

number and entries shall be substituted, namely :–

“7. Interest, late fee payable and paid–

Description

Amount payable

Amount paid

(1)

(2)

(3)

(I) Interest on account of TCS in respect of–

(a) Integrated Tax

(b) Central Tax

(II) Late fee–

(a) Central Tax

(b) State/Union Territory Tax

”;

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number and entries shall be substituted, namely:–

“9. Debit entries in cash ledger for TCS, interest and late fee payment [to

be populated after filing of statement]

Description

Tax

Interest

Late fee

(1)

(2)

(3)

(4)

(a) Integrated Tax

(b) Central Tax

”.

8. In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4

and entries relating thereto, the following serial number 4 and entries shall be

substituted, namely:–

“

4. Enrolment sought :

(1) Chartered Accountant

(2) Company Secretary

(3) Cost and Management Accountant

(4) Graduate or Postgraduate or its equivalent Degree

in Law.

(5) Graduate or Postgraduate or its equivalent Degree

in Commerce.

(6) Graduate or Postgraduate or its equivalent Degree

in Banking including Higher Auditing.

(7) Graduate or Postgraduate or its equivalent Degree

in Business Administration.

(8) Graduate or Postgraduate or its equivalent Degree

in Business Management.

(9) Degree examination of any Foreign University

recognized by any Indian University.

(10) Retired Government Officials

(11) Sales Tax practitioner under existing law for a period

of not less than five years.

(12) Tax return preparer under existing law for a period

of not less than five years.

(13) Any other examination notified by Government.

Note : Sr. No. (4) to (8) of the Table should be from an Indian University established

by any law for the time being in force.

”;

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9. In the said rules, in FORM GST DRC-22, after the last paragraph, the

following paragraph shall be inserted, namely:—

“This order shall cease to have effect, on the date of issuance of order

in FORM GST DRC-23 by the Commissioner, or on the expiry of a period of one

year from the date of issuance of this order, whichever is earlier.”.

(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. 47, Puducherry, dated 14th November 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 taxable persons who could not file an appeal against the

order passed by the proper officer on or before the 31st day of March, 2023 under

section 73 or 74 of the said Act (hereinafter, referred to as the said order), within

the time period specified in sub-section (1) of section 107, read with sub-section (4)

of section 107 of the said Act, and the taxable persons whose appeal against the

said order was rejected solely on the grounds that the said appeal was not filed

within the time period specified in section 107, as the class of persons (hereinafter

referred to as the said person) who shall follow the following special procedure for

filing appeals in such cases:

2. The said person shall file an appeal against the said order in FORM

GST APL-01 in accordance with sub-section (1) of section 107 of the said Act, on

or before 31st day of January 2024:

Provided that an appeal against the said order filed in accordance with

the provisions of section 107 of the said Act, and pending before the Appellate

Authority before the issuance of this notification, shall be deemed to have been

filed in accordance with this notification, if, it fulfills the condition specified at

para 3 below.

3. No appeal shall be filed under this notification, unless the appellant has

paid–

(a) in full, such part of the amount of tax, interest, fine, fee and penalty

arising from the impugned order, as is admitted by him; and

(b) a sum equal to twelve and a half per cent. of the remaining amount

of tax in dispute arising from the said order, subject to a maximum of twenty-five

crore rupees, in relation to which the appeal has been filed, out of which at least

twenty per cent should have been paid by debiting from the Electronic Cash Ledger.

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4. No refund shall be granted on account of this notification till the

disposal of the appeal, in respect of any amount paid by the appellant, either on

their own or on the directions of any Authority (or) Court, in excess of the amount

specified in para 3 of this notification before the issuance of this notification, for

filing an appeal under sub-section (1) of section 107 of the said Act.

5. No appeal under this notification shall be admissible in respect of

a demand not involving tax.

6. The provisions of Chapter XIII of the Puducherry Goods and Services

Tax Rules, 2017, shall mutatis mutandis, apply to an appeal filed under this

notification.

(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.