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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
Published by
Autorité
Authority
2025 }
|
17 {
No.
35
Poudouchéry
Lundi
17
Mars
2025 (26 Phalguna 1946)
No.
Puducherry
Monday
17th
March
2025
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 35, Puducherry, dated 17th March 2025)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act,
2017 (Act No.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 (Amendment) Rules, 2025.
(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), with
effect from a date to be notified, after rule 16, the following rule shall be inserted, namely:-
“16A. Grant of temporary identification number.— Where a person is not liable to registration under the
Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said
person, a temporary identification number and issue an order in Part B of FORM GST REG-12.”
3. In the said rules, with effect from a date to be notified, in rule 19, in sub-rule (1), after the words, letters
and figures “FORM GST REG-10”, the words, letters and figures “or in the intimation furnished by the composition
taxpayer in FORM GST CMP-02” shall be inserted.
4. In the said rules, with effect from a date to be notified, in rule 87, in the sub-rule (4), after the words
“common portal”, the words, figures and letters “as per rule 16A” shall be inserted.
5. In the said rules, with effect from a date to be notified, for FORM REG-12, the following form shall be
substituted, namely:-
178
LA GAZETTE DE L’ETAT
[ PART-I
178
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 36, Puducherry, dated 17th March 2025)
NOTIFICATION
In exercise of the powers conferred by section 128 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 waives the amount of late fee referred to in section 47 of the said Act in
respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or
2019-20 or 2020- 21 or 2021-22 or 2022-23, which is in excess of the late fee payable under section 47 of the said Act
up to the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who
were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9
for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish
the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025:
Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the
said financial years shall be available.
(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. 37, Puducherry, dated 17th March 2025)
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017
(Act No.6 of 2017), read with sub-rule (1) of rule 1 of the Puducherry Goods and Services Tax (Amendment) Rules,
2024 (hereinafter referred to as rules), issued vide notification of the Commercial Taxes Secretariat, Government of
Puducherry vide G.O.Ms.No.7, dated 14th October, 2024, published in the Gazette of Puducherry, Extraordinary,
Part I, No.137, dated 21st October, 2024, the Lieutenant-Governor, Puducherry hereby appoints the following dates
as mentioned in column (3) of the Table below, on which the provisions of rules specified in column (2) of the said
Table, shall come into force, namely.—
Table
S.No
Rules
Date
(1)
(2)
(3)
1.
Rules 23, 26 and 31
11th day of February, 2025
2.
Rules 7, 36 and clause (ii) of rule 37
1st day of April, 2025
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government (Commercial Taxes).
PART-I ]
LA GAZETTE DE L’ETAT
179
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 38, Puducherry, dated 17th March 2025)
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 1 of the Puducherry Goods and Services
Tax (Amendment) Act, 2025 (Act No.3 of 2025), the Lieutenant-Governor, Puducherry, hereby appoints, -
(a) the date of publication of this notification in the Official Gazette, as the date on which the provisions
of sections 6, 30, 36 and 38 of the said Act shall come into force; and
(b) the 1st day of November, 2024, as the date on which the provisions of sections 2 to 5, 7 to 29, 31 to
35 and 37 of the said Act shall be deemed to have been come into force.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government (Commercial Taxes).
————
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