[ 445 ]

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).

Registered with the Registrar

of Newspapers for India under

No. 10410

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The Gazette of Puducherry

PART - II

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No. 28

Poudouchéry

Mercredi

25

Septembre

2024

No.

Puducherry

Wednesday

25th

September

2024

(3 Asvina 1946)

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.

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

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,

2017 (hereinafter referred to as the principal Act), in

section 2, for the existing clause (61), the following shall

be substituted, namely:–

‘(61) “Input Service Distributor” means

an office of the supplier of goods or services or both

which receives tax invoices towards the receipt of input

Short title and

commencement.

Amendment of

section 2.

Act

No. 6

o f

2017.

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

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

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

integrated tax or central tax, by way of issue of

a document containing the amount of input tax credit,

in such manner as may be prescribed.”

Amendment of

section 20.

M a n n e r

o f

distribution of

credit by Input

Service Distributor.

448

LA GAZETTE DE L'ETAT

[PART–II

4. In the principal Act, after section 122, the

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

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.

Insertion of new

section 122A.

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.