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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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®ı Amflºƒˆ A>[˛wÁ\ 2024 } ÿƒ©¶D✓Ï | 25 { No. 28 Poudouchéry Mercredi 2 5 Septembre 2024
No. Puducherry Wednesday 25th September 2024
(3 Asvina 1946)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 116/Leg./2024-LD.
Puducherry, dated 23rd September 2024.
The following Act of the Legislative Assembly, Puducherry, received the assent of the Lieutenant-Governor, Puducherry, on the 13th day of
September, 2024 and is hereby published for general information.
JHANAZ RAFFI @ JHANSI,
Under Secretary to Government (Law).
[ 445 ] 446 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) ACT, 2024
(Act No. 5 of 2024)
(13-09-2024)
A N
ACT
further to amend the Puducherry Goods and Services
Tax Act, 2017.
B E 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,
Amendment of section 2.
2017 (hereinafter referred to as the principal Act), in
section 2, for the existing clause (61), the following shall
A c t No. 6 o f 2 0 1 7 .
be substituted, namely:–
' ( 6 1 ) " I n p u t S e r v i c e D i s t r i b u t 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
447
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 Amendment 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
the receipt of input services, including invoices in
M a n n e r o f d i s t r i b u t i o n o f credit by Input Service Distributor.
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 n t e g r a t e d t a x o r c e n t r a l t a x , b y w a y o f i s s u e o f
a document containing the amount of input tax credit,
in such manner as may be prescribed." 448 LA GAZETTE DE L'ETAT [PART–II
4. In the principal Act, after section 122, the
Insertion of new section 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."
————
online publication at "https://styandptg.py.gov.in" Published by The Director, Government Press, Puducherry.