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Registered with the Registrar
of Newspapers for India
under No. 10410
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - I
EXTRAORDINAIRE
EXTRAORDINARY
Publiée par
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2024 }
|
31 {
No.
159
Poudouchéry
Mardi
31
Décembre
2024 (10 Pausa 1946)
No.
Puducherry
Tuesday
31st
December
2024
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 17, Puducherry, dated 27th December 2024)
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section
128A of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017)
(the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of
the Council, hereby notifies the respective date specified in Column (3) of the Table
below, as the date up to which payment for the tax payable as per the notice, or
statement, or the order referred to in clause (a) or clause (b) or clause (c) of the
said section, as the case may be, can be made by the class of registered person
specified in the corresponding entry in column (2) of the said Table, namely:-
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TABLE
Sl.
Class of registered person
Date up to which payment
No.
for the tax payable as per the
notice or statement or the
order referred to in clause (a)
or clause (b) or clause (c) of
section 128A of the said Act,
as the case may be, can be
made for waiver of interest,
or penalty, or both, under
the said section.
(1)
(2)
(3)
1. Registered persons to whom a notice or
31-03-2025
statement or order, referred to in clause (a)
or clause (b) or clause (c) of section 128A
of the said Act, has been issued.
2. Registered persons to whom a notice has
Date ending on completion of
been issued under sub-section (1) of
six months from the date of
section 74, in respect of the period referred
issuance of the order by the
to in sub-section (1) of section 128A of the
proper officer redetermining
said Act, and an order is passed or required
tax under section 73 of the
to be passed by the proper officer in pursuance
said Act.
of the direction of the Appellate Authority, or
Appellate Tribunal, or a Court, in accordance
with the provisions of sub-section (2) of
section 75, for determination of the tax payable
by such person, deeming as if the notice were
issued under sub-section (1) of section 73 of
the said Act.
2. This notification shall be deemed to have come into force from 1st day
of November, 2024.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
————
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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 18, Puducherry, dated 27th December 2024)
NOTIFICATION
In exercise of the powers conferred under the 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 the following special procedure for rectification of order,
to be followed by the class of registered persons (hereinafter referred to as the
said person), against whom any order under section 73 or section 74 or section
107 or section 108 of the said Act has been issued confirming demand for wrong
availment of input tax credit, on account of contravention of provisions of
sub-section (4) of section 16 of the said Act, but where such input tax credit is
now available as per the provisions of sub-section (5) or sub-section (6) of section
16 of the said Act, and where appeal against the said order has not been filed,
namely:-
2. The said person shall file, electronically on the common portal, within a
period of six months from the date of issuance of this notification, an application
for rectification of an order issued under section 73 or section 74 or section 107 or
section 108 of the said Act, as the case may be, confirming demand for wrong
availment of input tax credit, on account of contravention of provisions of
sub-section (4) of section 16 of the said Act, but where such input tax credit is
now available as per the provisions of sub-section (5) or sub-section (6) of section
16 of the said Act, and where appeal against the said order has not been filed.
3. The said person shall, along with the said application, upload the
information in the pro forma in Annexure-A of this notification.
4. The proper officer for carrying out rectification of the said order shall
be the authority who had issued such order, and the said authority shall take a
decision on the said application and issue the rectified order, as far as possible,
within a period of three months from the date of the said application.
5. Where any rectification is required to be made in the order referred to
in paragraph 1 and, the said authority has issued a rectified order thereof, then the
said authority shall upload a summary of the rectified order electronically -
(i) in FORM GST DRC-08, in cases where rectification of an order issued
under section 73 or section 74 of the said Act is made; and
(ii) in FORM GST APL-04, in cases where rectification of an order issued
under section 107 or section 108 of the said Act is made.
6. The rectification is required to be made only in respect of demand of
such input tax credit which has been alleged to be wrongly availed in contravention
of provisions of sub-section (4) of section 16 of the said Act, but where such input
tax credit is now available as per the provisions of sub-section (5) or sub-section
(6) of the said section 16.
7. Where such rectification adversely affects the said person, the principles
of natural justice shall be followed by the authority carrying out such rectification.
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ANNEXURE-A
Pro forma to be uploaded by the registered person along with the application
for rectification of order under special procedure for rectification of order
notified under section 148 of the Puducherry Goods and Services Tax Act, 2017
(Act No. 6 of 2017)
1. Basic Details:
(a) GSTIN:
(b) Legal Name:
(c) Trade Name, if any:
(d) Order in respect of which rectification application has been filed:
(1) Order Reference Number:
(2) Order Date:
2. Details of demand confirmed in the said order:
(Amount in )
Sr.
Financial
IGST CGST SGST
CESS
Total Tax
Interest Penalty
No.
Year
including
Cess
1
2
3
4
5
6
7
8
9
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
Total
3. Out of the amount mentioned in the Table in serial number 2 above:
(a) the details of the demand confirmed in the said order, of the input tax credit
wrongly availed on account of contravention of sub-section (4) of section 16, which
is now eligible as per sub-section (5) of section 16 of the Puducherry Goods and
Services Tax Act, 2017 (Act No.6 of 2017) (the said Act):
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(Amount in )
Sr.
Financial
IGST CGST SGST
CESS
Total Tax
Interest Penalty
No.
Year
including
Cess
1
2
3
4
5
6
7
8
9
2017-18
2018-19
2019-20
2020-21
Total
and/or
(b) the details of the demand confirmed in the said order of the input tax
credit wrongly availed on account of contravention of sub-section (4) of section
16, other than that mentioned in (a) above, which is now eligible as per sub-section
(6) of section 16 of the said Act:
(Amount in )
Sr.
Financial
IGST CGST SGST
CESS
Total Tax
Interest Penalty
No.
Year
including
Cess
1
2
3
4
5
6
7
8
9
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
Total
4. Declaration
1. I undertake that, no appeal under section 107 or section 112 of the said
Act is pending against the order against which this rectification application is filed.
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2. I declare that all information provided by me is accurate and truthful.
I understand that any incorrect declaration or suppression of facts will render this
application void and may lead to recovery proceedings for the outstanding dues
along with applicable interest and penalties.
5. Verification
I ..................... (name of the authorised signatory), hereby declare that the
information provided above is true and correct to the best of my knowledge and
belief. I understand that any incorrect declaration or suppression of facts will render
my application void.
Signature of authorised signatory
Name/Designation
Email address
Mobile No.
(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. 19, Puducherry, dated 27th December 2024)
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry Goods
and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as
the said Act), and in supersession of the notification of the Commercial Taxes
Secretariat, Government of Puducherry issued vide G.O. Ms. No. 18, Puducherry,
dated 18th June, 2021 published in the Gazette of Puducherry, Extraordinary, Part-I,
No. 122, dated 18th June, 2021, except as respects things done or omitted to be
done before such supersession, the Lieutenant-Governor, Puducherry, on the
recommendations of the Council, hereby waives the amount of late fee payable
under section 47 of the said Act by any registered person, required to deduct tax
at source under the provisions of section 51 of the said Act, for failure to furnish
the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date,
which is in excess of an amount of twenty-five rupees for every day during which
such failure continues:
Provided that the total amount of late fee payable under section 47 of
the said Act by such registered person for failure to furnish the return in FORM
GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived
which is in excess of an amount of one thousand rupees:
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Provided further that the total amount of late fee payable under section
47 of the said Act by the registered person, who fails to furnish the return in FORM
GSTR-7 for a month by the due date, where the total amount of State tax deducted
at source in the said month is nil, shall stand waived.
2. This notification shall be deemed to have come into force from 1st day
of November, 2024.
(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. 20, Puducherry, dated 27th December 2024)
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 23 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 makes the following amendments in the
notification of the Commercial Taxes Secretariat, Government of Puducherry issued
vide G.O. Ms. No. 6/A1/CT/2017, dated 21st June, 2017 published in the Gazette of
Puducherry, Extraordinary, Part-I, No.91, dated the 21st June, 2017, namely:-
In the said notification, after the opening paragraph, the following proviso
shall be inserted, namely :-
“Provided that nothing contained in this notification shall apply to any
person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975).”.
2. This notification shall be deemed to have been come into force from
the 10th day of October, 2024.
(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. 21, Puducherry, dated 27th December 2024)
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 1 read
with section 51 of the Puducherry Goods and Services Tax Act, 2017 (6 of 2017),
hereafter in this notification referred to as the said Act, the Lieutenant-Governor,
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Puducherry, on the recommendations of the Council, hereby makes the following
further amendments in the notification of the Commercial Taxes Secretariat,
Government of Puducherry issued vide G.O.Ms.No. 47, Puducherry, dated 25th
September, 2018 published in the Gazette of Puducherry, Extraordinary, Part-I,
No. 134, dated 25th September, 2018, namely:-
In the said notification,
(i) after clause (c) and before the first proviso, the following clause shall
be inserted,-
“(d) any registered person receiving supplies of metal scrap falling
under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), from other registered person”;
(ii) for the third proviso, the following proviso shall be substituted,
namely-
“Provided also that nothing in this notification shall apply to the
supply of goods or services or both, which takes place between one
person to another person specified under clauses (a), (b), (c) and (d) of
sub-section (1) of section 51 of the said Act, except the person referred
to in clause (d) of this notification.”
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
————
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Published by the Director, Government Press, Puducherry.