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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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EXTRAORDINAIRE

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31 {

No.

158

Poudouchéry

Mardi

Décembre

2024 (10 Pausa 1946)

No.

Puducherry

Tuesday

31st

December

2024

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 16, Puducherry, dated 27th December 2024)

NOTIFICATION

In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017

(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. (1) These rules may be called the Puducherry Goods and Services Tax (Second Amendment) Rules, 2024.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication

in the Official Gazette.

2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule

36, in sub-rule (3), after the words “suppression of facts”, the words and figures “under section 74” shall be inserted.

3. In the said rules, in rule 46, with effect from 1st day of November, 2024,-

(a) after clause (s), the second proviso shall be omitted;

(b) in the third proviso, for the words “Provided also that in the case of”, the words “Provided further

that in the case of” shall be substituted;

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4. In the said rules, after rule 47, the following rule shall be inserted with effect from the 1st day of November,

2024, namely:-

“47A. Time-limit for issuing tax invoice in cases where recipient is required to issue invoice.-

Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued

under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section

(3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of

receipt of the said supply of goods or services, or both, as the case may be.”.

5. In the said rules, in rule 66, in sub-rule (1), after the word, letters and figure “FORM GSTR-7”, the words“,

on or before the tenth day of the month succeeding the calendar month,” shall be inserted with effect from the 1st

day of November, 2024.

6. In the said rules, in rule 86, in sub-rule (4B), in clause (b), the words, brackets and figures “in contravention

of sub-rule (10) of rule 96,” shall be omitted.

7. In the said rules, in rule 88B, in sub-rule (1), after the word and figures “or section 74”, the words, figures

and letter “or section 74A” shall be inserted with effect from the 1st day of November, 2024.

8. In the said rules, in rule 88D, in sub-rule (3), after the words and figures “or section 74”, the words,

figures and letter “or section 74A” shall be inserted with effect from the 1st day of November, 2024.

9. In the said rules, in rule 89,-

(a) in sub-rule (4),-

(i) in clause (B), the words, brackets, figures and letters “other than the input tax credit availed for

which refund is claimed under sub-rules (4A) or (4B) or both” shall be omitted;

(ii) in clause (C), the words, brackets, figures and letters“, other than the turnover of supplies in respect

of which refund is claimed under sub- rules (4A) or (4B) or both” shall be omitted;

(iii) in clause (E), for the long line beginning with the word “excluding” and ending with the words

“during the relevant period”, the words “excluding the value of exempt supplies other than zero-rated

supplies during the relevant period” shall be substituted;

(b) sub-rules (4A) and (4B) shall be omitted;

the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both” shall be omitted.

10. In the said rules, in rule 96, sub-rule (10) shall be omitted.

11. In the said rules, in rule 96B, in sub-rule (1), for the words and figures “section 73 or 74” the words,

figures and letters “section 73 or section 74 or section 74A” shall be substituted with effect from the 1st day of

November, 2024.

12. In the said rules, in rule 121, for the words and figures “proceedings under section 73 or, as the case

may be, section 74”, the words, figures and letter “proceedings under section 73 or section 74 or section 74A, as

the case may be,” shall be substituted with effect from 1st day of November, 2024.

13. In the said rules, in rule 142 with effect from the 1st day of November, 2024,-

(a) in sub-rule (1),-

(i) in clause (a), after the words and figures “or section 74”, the words, figures and letter “or section

74A” shall be inserted;

(ii) in clause (b), after the words and figures “of section 74”, the words, brackets, figures and letter

“or sub-section (3) of section 74 A” shall be inserted;

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(b) in sub-rule(lA), after the words and figures “of section 74”, the words, brackets, figures and letter

“or sub-section (1) of section 74A” shall be inserted;

in accordance with the provisions of sub-section (5) of section 74”, the words, brackets, figures and letters

“or clause (i) of sub-section (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with

the provisions of sub-section (5) of section 74 or clause (i) of sub-section (9) of section 74A” shall be substituted;

(d) in sub-rule (2B), after the words and figures “or section 74”, the words, figures and letter “or section

74A” shall be inserted;

(e) for sub-rule (3), the following sub-rule shall be substituted, namely: -

“(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of

section 73 or under clause (ii) of sub-section (8) of section 74 A, as the case may be, or tax, interest and

penalty under sub-section (8) of section 74 or under clause (ii) of sub-section (9) of section 74A, as the

case may be, within the period specified therein, or where the person concerned makes payment of the

amount referred to in sub-section (1) of section 129 within seven days of the notice issued under

sub-section (3) of that section but before the issuance of order under the said sub-section (3), he shall

intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an

intimation in FORM GST DRC-05 concluding the proceedings in respect of the said notice.”;

(f) in sub-rule (4), after the words and figures “of section 74”, the words, brackets, figures and letters

“or sub-section (6) of section 74A” shall be inserted.

(g) in sub-rule (5), after the words and figures “or section 74”, the words, figure and letters “or section 74A”

shall be inserted.

14. In the said rules, after rule 163, the following rule shall be inserted with effect from the 1st day of

November, 2024, namely: -

“164. Procedure and conditions for closure of proceedings under section 128A in respect of demands

issued under section 73.- (1) Any person who is eligible for waiver of interest, or penalty, or both in respect of a

notice or a statement mentioned in clause (a) of sub-section (1) of section 128A, may file an application electronically

in FORM GST SPL-01 on the common portal, providing the details of the said notice or the statement, as the case

may be, along with the details of the payments made in FORM GST DRC-03 towards the tax demanded.

(2) Any person who is eligible for waiver of interest, or penalty, or both, in respect of orders mentioned

in clauses (b) and (c) of sub-section (1) of section 128A, may file an application electronically in FORM GST SPL

02 on the common portal, providing the details of the said order, along with the details of the payments made towards

the tax demanded:

Provided that the payment towards such tax demanded shall be made only by crediting the amount in

the electronic liability register against the debit entry created by the said order:

Provided further that if, the payment towards such tax demanded has been made through FORM GST

DRC-03, an application in FORM GST DRC-03A, as prescribed in sub-rule (2B) of rule 142, shall be filed by the said

person for credit of the said amount in the Electronic Liability Register against the debit entry created for the said

demand, before filing the application in FORM GST SPL 02.

(3) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand

of tax, partially on account of erroneous refund and partially for other reasons, an application under sub-rule (1) or

sub-rule (2) may be filed only after payment of the full amount of tax demanded in the said notice or statement or

order, on or before the date notified under the said sub-section.

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(4) Where the notice or statement or order mentioned in sub-section (1) of section 128A includes demand

of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned

in the said sub-section, an application under sub-rule (1) or sub-rule (2) may be filed only after payment of the full

amount of tax demanded in the said notice or statement or order, on or before the date notified under the said

sub-section.

(5) The amount payable under sub-rule (1) or sub-rule (2) shall be the amount that remains payable, after

deducting the amount not payable in accordance with sub-section (5) or sub-section (6) of section 16, from the

amount payable in terms of the notice or statement or order under section 73, as the case may be.

(6) Any person who wishes to file an application under sub-rule (1) or sub-rule (2), may do so within a

period of three months from the date notified under sub-section (1) of section 128A:

Provided that where an application in FORM GST SPL-02 is to be filed in cases referred to in the first

proviso to sub-section (1) of section 128A, the time-limit for filing the said application shall be six months from the

date of communication of the order of the proper officer redetermining such tax under section 73.

(7) The application under sub-rule (1) or sub-rule (2) shall be accompanied by documents evidencing

withdrawal of appeal or Writ Petition, if any, filed before any Appellate Authority, or Tribunal or Court, as the case

may be, to establish that the applicant is eligible for the waiver of interest or penalty or both, in terms of section

128A:

Provided that where the applicant has filed an application for withdrawal of an appeal or Writ Petition

filed before the Appellate Authority or Appellate Tribunal or a Court, as the case may be, but, the order for withdrawal

has not been issued by the concerned authority till the date of filing of the application under sub-rule (1) or sub-rule

(2), the applicant shall upload the copy of such application or document filed for withdrawal of the said appeal or

Writ Petition along with the application under sub-rule (1) or sub-rule (2), and shall upload the copy of the order

for withdrawal of the said appeal or Writ Petition on the common portal, within one month of the issuance of the

said order for withdrawal by the concerned authority.

(8) Where the proper officer is of the view that the application made in FORM GST SPL-01 or FORM GST

SPL-02 is liable to be rejected as not being eligible for waiver of interest, or penalty, or both, as per section 128A,

he shall issue a notice on the common portal to the applicant in FORM GST SPL-03 within three months from the

date of receipt of the said application and shall also give the applicant an opportunity of being heard.

(9) On receiving the notice under sub-rule (8), the applicant may file a reply to the said notice on the

common portal in FORM GST SPL-04, within a period of one month from the date of receipt of the said notice.

(10) If, the proper officer is satisfied that the applicant is eligible for waiver of interest and penalty as

per section 128A, he shall issue an order in FORM GST SPL-05 on the common portal accepting the said application

and concluding the proceedings under section 128A.

(11) In cases where the order in FORM GST SPL-05 is issued by the proper officer under sub-rule (10).-

(a) in respect of an application filed in FORM GST SPL-01 pertaining to a notice or statement referred

to in clause (a) of sub-section (1) of section 128A, the summary of order in FORM GST DRC-07 as per

sub-rule (5) of rule 142 shall not be required to be issued by the proper officer, in respect of the said

notice or statement;

(b) in respect of an application filed in FORM GST SPL-02 pertaining to an order referred to in clause

(b) or clause (c) of sub-section (1) of section 128A, the liability created in the part II of Electronic Liability

(12) If, the proper officer is not satisfied with the reply of the applicant, the proper officer shall issue an

order in FORM GST SPL-07 rejecting the said application.

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(13) (a) In cases where notice in FORM GST SPL-03 has not been issued, the proper officer shall issue

the order under sub-rule (10) within a period of three months from the date of receipt of the application in FORM

GST SPL-01 or FORM GST SPL-02, as the case may be.

(b) In cases where notice in FORM GST SPL-03 has been issued, the proper officer shall issue the

order in sub-rule (10) or sub-rule (12) within a period of three months from the date of receipt of reply of

the applicant in FORM GST SPL-04, or within a period of four months from the date of issuance of notice

in FORM GST SPL-03 where no reply is received from the applicant.

Explanation.— For the purposes of this sub-rule, in cases referred to in the proviso to sub-rule (7),

the time period from the date of filing of the application under sub-rule (1) or sub-rule (2) till the date of

submission of the order for withdrawal of the appeal or the writ, as the case may be, shall not be included

while calculating the time period under clause (a) or clause (b) of this sub-rule.

(14) If, no order is issued by the proper officer within the time-limit specified in sub-rule (13), then the

application in FORM GST SPL-01 or FORM GST SPL-02, as the case may be, shall be deemed to be approved and

the proceedings shall be deemed to be concluded.

(15) (a) In cases where no appeal is filed against the order in FORM GST SPL-07 within the time period

specified in sub-section (1) of section 107, the original appeal, if any, filed by the applicant against the order mentioned

in clause (b) or clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in FORM GST

SPL-02 in accordance with sub-section (3) of section 128A, shall be restored.

(b) In cases where an appeal is filed against the order in FORM GST SPL-07 for rejection of application

for waiver of interest, or penalty, or both, if-

(i) the Appellate Authority has held that the proper officer has wrongly rejected the application for

waiver of interest, or penalty, or both, in FORM GST SPL-07, the said Appellate Authority shall

pass an order in FORM GST SPL-06 on the common portal accepting the said application and

concluding the proceedings under section 128A; or

(ii) the Appellate Authority has held that the proper officer has rightly rejected the application for

waiver of interest, or penalty, or both, in FORM GST SPL-07, the original appeal, if any, filed by

the applicant against the order mentioned in clause (b) or clause (c) of sub-section (1) of section

128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance with

sub-section (3) of section 128A, shall be restored, subject to condition that the applicant files

an undertaking electronically on the portal in FORM GST SPL-08, within a period of three months

from the date of issuance of the order by the Appellate Authority in FORM GST APL-04, that he

has neither filed nor intends to file any appeal against the said order of the Appellate Authority.

(16) In cases where the taxpayer is required to pay an additional amount of tax liability as per the second

proviso to sub-section (1) of section 128A, and such additional payment is not made within the time-limit specified

in the said proviso, the waiver of interest, or penalty, or both, under the said section as per the order issued in

FORM GST SPL-05 or FORM GST SPL-06, if any, shall become void.

(17) In cases where the taxpayer is required to pay any amount of interest, or penalty, or both, in respect

of any demand pertaining to erroneous refund or on account of demand pertaining to the period other than the

period mentioned in sub-section (1) of section 128A, and the details of such amount have been mentioned in FORM

GST SPL-05 or FORM GST SPL-06, the applicant shall pay the said amount of interest, or penalty, or both, within a

period of three months from the date of issuance of the order in FORM GST SPL-05 or FORM GST SPL-06, as the

case may be, and where the said amount is not paid within the said time period, the waiver of interest, or penalty,

or both, under section 128A as per the order issued in FORM GST SPL-05 or FORM GST SPL-06, shall become void.

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Explanation.— For the purposes of this rule, the proper officer for issuance of order under this rule,-

(a) in cases where the application for waiver of interest, or penalty, or both is made with respect to

a notice or statement mentioned in clause (a) of sub-section (1) of section 128A, shall be the

proper officer for issuance of order as per section 73; and

(b) in cases where the application for waiver of interest, or penalty, or both, is made with respect to

an order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, shall be the

proper officer referred to in section 79 of the Act.”.

15. In the said rules, for FORM GST REG-20, the following Form shall be substituted, namely: -

“Form GST REG-20

[See rule 22(4)]

Reference No.- ZA260821000033A

Date: DD/MM/YYYY

GSTIN/ UIN: <GSTIN number>

Show Cause Notice No.: <SCN number>

Date: DD/MM/YYYY

Order for Dropping the Proceedings for Cancellation of Registration

This has reference to your reply filed vide ARN ........................., dated in response to the show cause notice

referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings

initiated for cancellation of registration stands vacated for the following reasons:

<<text>>

This is in reference to Notice issued in REG-31 vide Reference Number <SCN number> dated DD/MM/YYYY

for contravention of provisions of rule 10A of the Puducherry Goods Services Tax Act, 2017 (6 of 2017).

Since you have furnished the valid details of Bank account on the common portal in the system, the

proceedings initiated for cancellation of registration are hereby dropped.

This is in reference to Notice issued in REG-31 vide Reference Number <SCN number> dated DD/MM/YYYY,

for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Puducherry

Goods Services Tax Act, 2017 (6 of 2017). Since you have filed all the pending returns which were due on the date

of issue of the aforesaid notice, and have made payment of self-assessed tax, the proceedings initiated for cancellation

of registration are hereby dropped.

Suspension of the registration stands revoked with effect from DD/MM/YYYY

Signature

< Name of the Officer>

Designation

Jurisdiction Place :

Date:”.

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16. In the said rules, in FORM GST REG-31, after paragraph 6, the following shall be inserted, namely: -

“OR

SUSPENSION DUE TO VIOLATION OF RULE 10A

1. It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of Bank

Account within thirty days from the grant of registration, you have not furnished the valid details of Bank Account

within thirty days from the date of grant of registration.

2. The discrepancies or anomalies prima facie indicate contravention of the provisions of the Puducherry

Goods and Services Tax Act, 2017 (6 of 2017) and the rules made thereunder, such that if not explained satisfactorily,

shall make your registration liable to be cancelled.

3. Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest

of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this

communication, in terms of rule 21 A.

4. Accordingly, you are requested to furnish the valid details of Bank Account on the common portal or

submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation

to the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST

common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer.

5. The suspension of registration shall be lifted after you furnish the valid details of Bank account on

the common portal within stipulated time.

6. You may please note that your registration may be cancelled in case you fail to furnish the valid details

of Bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated time.

1. It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of Bank

account within thirty days from the grant of registration. The information regarding Bank account details furnished

by you are not matching with the details available with Bank.

2. These discrepancies or anomalies prima facie indicate contravention of the provisions of the

Puducherry Goods and Services Tax Act, 2017 (6 of 2017) and the rules made thereunder, such that if not explained

satisfactorily, shall make your registration liable to be cancelled.

3. Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest

of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this

communication, in terms of rule 21 A.

4. Accordingly, you are requested to furnish the valid details of Bank account on the common portal or

submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation

to the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST

common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer.

5. The suspension of registration shall be lifted after you furnish the valid details of Bank account on

the common portal within stipulated time.

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6. You may please note that your registration may be cancelled in case you fail to furnish the valid details

of Bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated time.

SUSPENSION DUE TO VIOLATION OF RULE 21

1. It has been noticed that as per the provisions of clause (h) or clause (i) of rule 21, requiring you to file

return under sub-section (1) of section 39, have not furnished for a continuous period of six months or for a

continuous period of two quarters.

2. These discrepancies or anomalies prima facie indicate contravention of the provisions of the

Puducherry Goods and Services Tax Act, 2017 (6 of 2017) and the rules made thereunder, such that if not explained

satisfactorily, shall make your registration liable to be cancelled.

3. Considering that the above discrepancies or anomalies are grave and pose a serious threat to interest

of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this

communication, in terms of sub-rule (2A) of rule 21A.

4. Accordingly, you are requested to file return under sub-section (1) of section 39 on the common portal

or submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation

to the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST

common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer.

5. The suspension of registration shall be lifted after you file the returns under sub-section (1) of section

39 on the common portal.

6. You may please note that your registration may be cancelled in case you fail to file returns under

sub-section (1) of section 39 on the common portal within stipulated date or fail to furnish a reply within the stipulated

time.”

17. In the said rules, in FORM GSTR-9, in the table, in Pt. III, in serial number 8, for serial number A and the

entries relating thereto, the following serial number and entries shall be substituted, namely: -

“A

1TC as per GSTR-2B (table 3 thereof)

<Auto>

<Auto>”.

18. In the said rules, in FORM GST APL-01, with effect from the 1st day of November, 2024.-

(a) in entry number 15,-

(i) in clause (a), in the Table, in the first column relating to “Particulars”, in item (b) relating to

“pre-deposit”, for the brackets, letters, words and figures "(b) Pre-deposit (10% of disputed tax/ cess

but not exceeding 25 crore each in respect of CGST, SGST or cess or not exceeding 50 crore in respect

of IGST and 25 crore in respect of cess)”, the brackets, letters, words, and figures “(b) Pre-deposit

(10% of disputed tax /cess but not exceeding 20 crore each in respect of CGST, SGST, cess, and not

exceeding 40 crore in respect of IGST)” shall be substituted;

(ii) in clause (b), in the opening portion, for the brackets, words, figures and letters “(pre-deposit

10% of disputed tax and cess but not exceeding 25 crore each in respect of CGST, SGST or cess or not

exceeding 50 crore in respect of IGST and 25 crore in respect of cess)”, the brackets, words, figures

and letters “(pre-deposit 10% of disputed tax and cess but not exceeding 20 crore each in respect of

CGST, SGST, cess, and not exceeding 40 crore in respect of IGST)” shall be substituted.

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19. In the said rules, in FORM GST APL-05, with effect from the 1st day of November, 2024,-

(a) in entry number 14,-

(i) in clause (a), in the Table, in the first column relating to “Particulars”, in item (b) relating to

“pre-deposit”, for the brackets, letter, words and figures “(b) Pre-deposit (20% of disputed tax/cess but

not exceeding 50 crore each in respect of CGST, SGST or cess or not exceeding 100 crore in respect

of IGST and 50 crore in respect of cess)”, the brackets, letters, words and figures “(b) Pre-deposit

(10% of disputed tax/cess but not exceeding 20 crore each in respect of CGST, SGST, cess, and not

exceeding 40 crore in respect of IGST)” shall be substituted;

(ii) in clause (b), for the opening portion, the following shall be substituted, namely: -

“(b) Details of payment of admitted amount and pre-deposit of 10% of the disputed tax and cess

but not exceeding 20 crore each in respect of CGST, SGST, cess and not exceeding 40 crore

in respect of IGST.”.

20. In the said rules, in FORM GST INS-01, in paragraph (C), for the words and figures “section 179, 181,

191 and 418 of the Indian Penal Code”, the words, figures and brackets “section 214, 216, 227 and sub-section (3)

of section 318 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)” shall be substituted.

21. In the said rules, in FORM GST DRC-01A, with effect from the 1st day of November, 2024, -

(a) in the heading, after the figures and brackets “73(5)/74(5)”, the figures, letters, and brackets “/74A

(8)/74A (9)” shall be inserted;

(b) in PART A , -

(i) in the subject, after the words, figures and brackets “section 73(5)/section 74(5)”, the figures, letters

and brackets “/74A (8)/ 74A(9)” shall be inserted;

(ii) in the first paragraph, after the words, figures and brackets “under section 73(5)/74(5)”, the figures,

letters and brackets “/74A (8)/ 74A(9)” shall be inserted;

(iii) after the fourth paragraph, the following shall be inserted, namely: -

“OR

You are hereby advised to pay the amount of tax as ascertained above along with the amount of

applicable interest in full by ........., failing which Show Cause Notice will be issued under sub-section

(1) of section 74A read with clause (i) of sub-section (5) of the said section.

You are hereby advised to pay the amount of tax as ascertained above along with the amount of

applicable interest and penalty in full by ........ failing which Show Cause Notice will be issued under

sub-section (1) of section 74A read with clause (ii) of sub-section (5) of the said section.”

the figures, letters and brackets “/74A (8)/74A (9)” shall be inserted.

22. In the said rules, after FORM SBY-06, the following forms shall be inserted with effect from the 1st day

of November, 2024, namely: -