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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
➢ EXTRAORDINAIRE EXTRAORDINARY
➢ Publiée par Published by
➢ Autorité Authority
▪ ➢ 2024 } | 9 { No. 20 Poudouchéry Vendredi 9 Août 2024
No. Puducherry Friday 9th August 2024
(18 Sravana 1946)
GOVERNMENT OF PUDUCHERRY
LEGISLATIVE ASSEMBLY SECRETARIAT
No. XV-PLA-5/LAS/REF/R.1/2024.
Puducherry, dated 06th August 2024.
Under rule 140 of Rules of Procedure and Conduct of Business of the
Puducherry Legislative Assembly, 1966, the following Bill viz.
(i) The Puducherry Goods and Services Tax (Amendment) Bill, 2024 –
(Bill No. 5/2024).
which was introduced in the Legislative Assembly on 06th August, 2024, is published for general information.
J. DAYALANE, Secretary.
[ 243 ] 244 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) BILL, 2024
(Bill No. 05 of 2024)
A
BILL
further to amend the Puducherry Goods and Services
Tax Act, 2017.
BE it enacted by the Puducherry Legislative
Assembly in the Seventy-fifth Year of the Republic of
India as follows :—
1. (1) This Act may be called the Puducherry
Short title and commencement. Goods and Services Tax (Amendment) Act, 2024.
(2) Save as otherwise provided in this Act.
(a) the provisions 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,
Amend ment of section 2.
2017 (hereinafter referred to as the principal Act), in
section 2, for the existing clause (61), the following shall
Ac t No. 6 o f 20 17 .
be substituted, namely:–
'( 6 1 ) " I n p ut S e r v i c e D i s t r i b ut o r " m e a n s
an office of the supplier of goods or services or both
which receives tax invoices towards the receipt of input
245
PART–II] LA GAZETTE DE L'ETAT
services, including invoices in respect of services liable
to tax under sub-section (3) or sub-section (4) of section 9,
for or on behalf of distinct persons referred to in
section 25 and liable to distribute the input tax credit
in respect of such invoices in the manner provided in
section 20;'.
3. In the principal Act, in section 20, for the Amend ment of section 20.
existing section, the following shall be substituted,
namely:-
"20. (1) Any office of the supplier of goods or
services or both which receives tax invoices towards
M a n n e r o f di st ri but ion of credit by Input Service Distributor.
the receipt of input services, including invoices in
respect of services liable to tax under sub-section (3)
or sub-section (4) of section 9, for or on behalf of
distinct persons referred to in section 25, shall be
required to be registered as Input Service Distributor
under clause (viii) of section 24 and shall distribute the
input tax credit in respect of such invoices.
(2) The Input Service Distributor shall
distribute the credit of central tax or integrated tax
charged on invoices received by him, including the
credit of central or integrated tax in respect of services
subject to levy of tax under sub-section (3) or
sub-section (4) of section 9 paid by a distinct person
registered in the same State as the said Input Service
Distributor, in such manner, within such time and
subject to such restrictions and conditions as may be
prescribed.
(3) The credit of central tax shall be distributed
as central tax or integrated tax and integrated tax as
i nt e gr a t e d t a x o r c e nt r a l t a x , b y wa y o f i s s ue o f
a document containing the amount of input tax credit,
in such manner as may be prescribed." 246 LA GAZETTE DE L'ETAT [PART–II
4. In the principal Act, after section 122, the
Insertion of new sect ion 122A.
following new section shall be inserted, namely:-
"122A. (1) Notwithstanding anything contained
in this Act, where any person, who is engaged in the
manufacture of goods in respect of which any special
procedure relating to registration of machines has been
notified under section 148, acts in contravention of the
P e n a l t y f o r f a i l u r e t o register certain machines used in manufacture of g o o d s a s p e r special procedure.
said special procedure, he shall, in addition to any penalty
that is paid or is payable by him under Chapter XV or
any other provisions of this Chapter, be liable to pay
a penalty equal to an amount of one lakh rupees for
every machine not so registered.
(2) In addition to the penalty under
sub-section (1), every machine not so registered shall
be liable for seizure and confiscation:
Provided that such machine shall not be
confiscated where-
(a) the penalty so imposed is paid; and
(b) the registration of such machine is
made in accordance with the special
procedure within three days of the
receipt of communication of the order
of penalty."
247
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)
has 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, 2024, inter alia, provides for the following, namely:-
(i) to amend clause (61) of section 2 of the Act which seeks to
include Reverse Charge Mechanism invoice compulsorily under
Input Service Distributor mechanism for the purpose of distribution of
Input Tax Credit on such invoices by Head Office to branches through
Input Service Distributor mechanism only;
(ii) to amend section 20 of the Act which relates to the manner
of distribution of credit by Input Service Distributor. Whatever tax
an Input Service Distributor pays under Reverse Charge Mechanism, he
can distribute such Input Tax Credit to branches under Input Service
Distributor Rules only. No other mode will be allowed like cross charge,
etc.; and
(iii) to include a new section 122A of the Act so as to levy
penalty for failure to register certain machines used in manufacture of
goods like tobacco, pan masala, etc., as per special procedure;
4. The Bill seeks to achieve the above objectives.
N. RANGASAMY,
Chief Minister.
248 LA GAZETTE DE L'ETAT [PART–II
FINANCIAL MEMORANDUM
The proposed Puducherry Goods and Services Tax (Amendment)
Bill, 2024 does not involve any recurring or non-recurring expenditure
from the Consolidated Fund of the Union territory of Puducherry.
————
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 2 of the Bill seeks to amend the definition in clause (61) of
sect ion 2 of the P uducherr y Goods a nd Servi ces Tax Act, 2 017
("the Act") which includes the Reverse Charge Mechanism invoices
compulsorily under Input Service Distributor mechanism for the purpose
of distribution of Input Tax Credit on such invoices by Head Office to
branches through Input Service Distributor mechanism only.
Clause 3 of the Bill seeks to amend section 20 of the Act by
substituting certain words therein which provides the manner of
distribution of credit by Input Service Distributor and whatever tax an
Input Service Distributor pays under Reverse Charge Mechanism, he can
distribute such Input Tax Credit to branches under Input Service
Distributor Rules only.
Clause 4 of the Bill seeks to insert a new section 122A in the Act
relating to penalty for failure to register certain machines used in
manufacture of goods like tobacco, pan masala, etc., as per special
procedure.
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.
249
PART–II] LA GAZETTE DE L'ETAT
ADMINISTRATOR'S RECOMMENDATION UNDER SUB-SECTION (1)
OF SECTION 23 OF THE GOVERNMENT OF
UNION TERRITORIES ACT, 1963.
(Copy of Letter No. 0208/CM/OSD/PA/2024, dated 31/07/2024 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, 2024 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.