[ 461 ]
Registered with the Registrar
of Newspapers for India under
No. 10410
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
EXTRAORDINAIRE
EXTRAORDINARY
Publiée par
Published by
Autorité
Authority
2025 }
|
18 {
No. 17 Poudouchéry
Mardi
18
Mars
2025
No.
Puducherry
Tuesday
18th
March
2025
(27 Phalguna 1946)
GOVERNMENT OF PUDUCHERRY
LAW DEPARTMENT
No. 27/Leg./2025-LD.
Puducherry, dated 18th March 2025.
The following Act of the Legislative Assembly, Puducherry, received
the assent of the Lieutenant-Governor, Puducherry, on the 12th day of March,
2025 and is hereby published for general information
JHANAZ RAFFI @ JHANSI,
Under Secretary to Government (Law).
462
LA GAZETTE DE L'ETAT
[PART–II
THE PUDUCHERRY GOODS AND SERVICES TAX
(AMENDMENT) ACT, 2025
(Act No. 3 of 2025)
(12-03-2025)
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-Sixth Year of the Republic
of India as follows :—
1. (1) This Act may be called the Puducherry
Goods and Services Tax (Amendment) Act, 2025.
(2) Save as otherwise provided in this Act,
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 9, in sub-section (1), after the words
"alcoholic liquor for human consumption", the words
"and un-denatured extra neutral alcohol or rectified
spirit used for manufacture of alcoholic liquor, for
human consumption" shall be inserted.
3. In section 10 of the Principal Act, in sub-section (5),
after the words and figures "section 73 or section 74",
the words, figures and letter "or section 74A" shall
be inserted.
Short title and
commencement.
Amendment of
section 9.
Amendment of
section 10.
Act
No. 6
of
2017.
463
PART–II]
LA GAZETTE DE L'ETAT
4. After section 11 of the Principal Act, the
following section shall be inserted, namely:–
"11A. Notwithstanding anything contained in
this Act, if the Government is satisfied that–
(a) practice was, or is, generally prevalent
regarding levy of State tax (including non-levy
thereof) on any supply of goods or services or
both; and
(b) such supplies were, or are, liable to,–
(i) State tax, in cases where according to
the said practice, State tax was not, or
is not being, levied, or
(ii) a higher amount of State tax than what
was, or is being, levied, in accordance
with the said practice, the Government
may, on the recommendation of the Council,
by notification in the Official Gazette,
direct that the whole of the State tax
payable on such supplies, or, as the case
may be, the State tax in excess of that
payable on such supplies, but for the
said practice, shall not be required to
be paid in respect of the supplies on
which the State tax was not, or is not
being levied, or was, or is being, short-
levied, in accordance with the said
practice.".
5. In section 13 of the Principal Act, in
sub-section (3),–
(i) in clause (b), for the words "by the supplier:",
the words "by the supplier, in cases where invoice is
required to be issued by the supplier; or" shall be
substituted;
Insetion of new
section 11A.
Power not to
recover Goods
and Services Tax
not levied or
short-levied as a
result of general
practice.
Amendment of
section 13.
464
LA GAZETTE DE L'ETAT
[PART–II
(ii) after clause (b), the following clause shall
be inserted, namely:–
"(c) the date of issue of invoice by the recipient,
in cases where invoice is to be issued by the
recipient:";
(iii) in the first proviso, after the words,
brackets and letter "or clause (b)", the words, brackets
and letter "or clause (c)" shall be inserted.
6. In section 16 of the Principal Act, with effect
from the 1st day of July, 2017, after sub-section (4),
the following sub-sections shall be inserted, namely:–
"(5) Notwithstanding anything contained in
sub-section (4), in respect of an invoice or debit
note for supply of goods or services or both pertaining
to the Financial Years 2017-18, 2018-19, 2019-20 and
2020-21, the registered person shall be entitled to
take input tax credit in any return under section 39
which is filed up to the thirtieth day of November, 2021.
(6) Where registration of a registered person
is cancelled under section 29 and subsequently the
cancellation of registration is revoked by any order,
either under section 30 or pursuant to any order
made by the Appellate Authority or the Appellate
Tribunal or Court and where availment of input tax
credit in respect of an invoice or debit note was not
restricted under sub-section (4) on the date of order
of cancellation of registration, the said person shall
be entitled to take the input tax credit in respect of
such invoice or debit note for supply of goods or
services or both, in a return under section 39,–
(i) filed up to thirtieth day of November
following the financial year to which such invoice
or debit note pertains or furnishing of the relevant
annual return, whichever is earlier; or
Amendment of
section 16.
465
PART–II]
LA GAZETTE DE L'ETAT
(ii) for the period from the date of cancellation
of registration or the effective date of cancellation
of registration, as the case may be, till the date
of order of revocation of cancellation of registration,
where such return is filed within thirty days
from the date of order of revocation of cancellation
of registration, whichever is later.".
7. In section 17 of the Principal Act, in
sub-section (5), in clause (i), for the words and figures
"sections 74, 129 and 130", the words and figures
"section 74 in respect of any period up to Financial
Year 2023-24" shall be substituted.
8. In section 21 of the Principal Act, after the
words and figures "section 73 or section 74", the
words, figures and letter "or section 74A" shall be
inserted.
9. In section 30 of the Principal Act, in
sub-section (2), after the proviso, the following proviso
shall be inserted, namely:–
"Provided further that such revocation of
cancellation of registration shall be subject to such
conditions and restrictions, as may be prescribed.".
10. In section 31 of the Principal Act,–
(a) in sub-section (3), in clause (f), after the
words and figure "of section 9 shall", the words,
"within the period as may be prescribed," shall be
inserted;
(b) after clause (g), the following Explanation
shall be inserted, namely:–
'Explanation.– For the purposes of clause (f),
the expression "supplier who is not registered"
shall include the supplier who is registered
solely for the purpose of deduction of tax under
section 51.'.
Amendment of
section 17.
Amendment of
section 21.
Amendment of
section 30.
Amendment of
section 31.
466
LA GAZETTE DE L'ETAT
[PART–II
11. In section 35 of the Principal Act, in
sub-section (6), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
12. In section 39 of the Principal Act, for
sub-section (3), the following sub-section shall be
substituted, namely:–
"(3) Every registered person required to deduct
tax at source under section 51 shall electronically
furnish a return for every calendar month of the
deductions made during the month in such form and
manner and within such time as may be prescribed:
Provided that the said registered person shall
furnish a return for every calendar month whether or
not any deductions have been made during the said
month.".
13. In section 49 of the Principal Act, in
sub-section (8), in clause (c), after the words and
figures "section 73 or section 74", the words, figures
and letter "or section 74A" shall be inserted.
14. In section 50 of the Principal Act, in
sub-section (1), in the proviso, after the words and
figures "section 73 or section 74", the words, figures
and letter "or section 74A" shall be inserted.
15. In section 51 of the Principal Act, in
sub-section (7), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
16. In section 54 of the Principal Act,–
(a) in sub-section (3), the second proviso
shall be omitted;
Amendment of
section 35.
Amendment of
section 39.
Amendment of
section 49.
Amendment of
section 50.
Amendment of
section 51.
Amendment of
section 54.
467
PART–II]
LA GAZETTE DE L'ETAT
(b) after sub-section (14) and before the
Explanation, the following sub-section shall be inserted,
namely:–
"(15) Notwithstanding anything contained in
this section, no refund of unutilised input tax
credit on account of zero rated supply of goods
or of integrated tax paid on account of zero
rated supply of goods shall be allowed where
such zero rated supply of goods is subjected
to export duty.".
17. In section 61 of the Principal Act, in
sub-section (3), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
18. In section 62 of the Principal Act, in
sub-section (1), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
19. In section 63 of the Principal Act, after the
words and figures "section 73 or section 74", the
words, figures and letter "or section 74A" shall be
inserted.
20. In section 64 of the Principal Act, in
sub-section (2), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
21. In section 65 of the Principal Act, in
sub-section (7), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
22. In section 66 of the Principal Act, in
sub-section (6), after the words and figures "section 73
or section 74", the words, figures and letter "or
section 74A" shall be inserted.
Amendment of
section 61.
Amendment of
section 62.
Amendment of
section 63.
Amendment of
section 64.
Amendment of
section 65.
Amendment of
section 66.
468
LA GAZETTE DE L'ETAT
[PART–II
23. In section 70 of the Principal Act, after
sub-section (1), the following sub-section shall be
inserted, namely:–
"(1A) All persons summoned under sub-section (1)
shall be bound to attend, either in person or by an
authorised representative, as such officer may direct,
and the person so appearing shall state the truth
during examination or make statements or produce
such documents and other things as may be required.".
24. In section 73 of the Principal Act,–
(i) in the marginal heading, after the words
"Determination of tax", the words and figures ", pertaining
to the period up to Financial Year 2023-24," shall be
inserted;
(ii) after sub-section (11), the following
sub-section shall be inserted, namely:–
"(12) The provisions of this section shall be
applicable for determination of tax pertaining to
the period up to Financial Year 2023-24.".
25. In section 74 of the Principal Act,–
(i) in the marginal heading, after the words
"Determination of tax", the words and figures ", pertaining
to the period up to Financial Year 2023-24," shall be
inserted;
(ii) after sub-section (11) and before
Explanation 1, the following sub-section shall be inserted,
namely:–
"(12) The provisions of this section shall be
applicable for determination of tax pertaining to
the period up to Financial Year 2023-24.";
(iii) the Explanation 2 shall be omitted.
Amendment of
section 70.
Amendment of
section 73.
Amendment of
section 74.
469
PART–II]
LA GAZETTE DE L'ETAT
26. After section 74 of the Principal Act, the
following section shall be inserted, namely:–
"74A. (1) Where it appears to the proper officer
that any tax has not been paid or short paid or
erroneously refunded, or where input tax credit has
been wrongly availed or utilised, he shall serve notice
on the person chargeable with tax which has not
been so paid or which has been so short paid or to
whom the refund has erroneously been made, or who
has wrongly availed or utilised input tax credit, requiring
him to show cause as to why he should not pay the
amount specified in the notice along with interest
payable thereon under section 50 and a penalty leviable
under the provisions of this Act or the rules made
thereunder:
Provided that no notice shall be issued,
if the tax which has not been paid or short paid or
erroneously refunded or where input tax credit has
been wrongly availed or utilised in a financial year
is less than one thousand rupees.
(2) The proper officer shall issue the notice
under sub-section (1) within forty-two months from
the due date for furnishing of annual return for the
financial year to which the tax not paid or short paid
or input tax credit wrongly availed or utilised relates
to or within forty-two months from the date of erroneous
refund.
(3) Where a notice has been issued for any
period under sub-section (1), the proper officer may
serve a statement, containing the details of tax not
paid or short paid or erroneously refunded or input
tax credit wrongly availed or utilised for such periods
other than those covered under sub-section (1), on
the person chargeable with tax.
Insertion of new
section 74A.
Determination of
tax not paid or
short p aid or
e r r o n e o u s l y
refunded or input
tax
credit
wrongly availed
or utilised for
any
rea son
pert aining
to
Financial Year
2024-25 onward.
470
LA GAZETTE DE L'ETAT
[PART–II
(4) The service of such statement shall be
deemed to be service of notice on such person under
sub-section (1), subject to the condition that the
grounds relied upon for such tax periods other than
those covered under sub-section (1) are the same as
are mentioned in the earlier notice.
(5) The penalty in case where any tax which
has not been paid or short paid or erroneously refunded,
or where input tax credit has been wrongly availed
or utilised,–
(i) for any reason, other than the reason of
fraud or any wilful mis-statement or suppression
of facts to evade tax, shall be equivalent to ten
per cent. of tax due from such person or ten
thousand rupees, whichever is higher;
(ii) for the reason of fraud or any wilful
mis-statement or suppression of facts to evade
tax shall be equivalent to the tax due from such
person.
(6) The proper officer shall, after considering
the representation, if any, made by the person chargeable
with tax, determine the amount of tax, interest and
penalty due from such person and issue an order.
(7) The proper officer shall issue the order
under sub-section (6) within twelve months from the
date of issuance of notice specified in sub-section (2):
Provided that where the proper officer is not
able to issue the order within the specified period,
the Commissioner, or an officer authorised by the
Commissioner senior in rank to the proper officer
but not below the rank of Joint Commissioner of
State Tax, may, having regard to the reasons for
delay in issuance of the order under sub-section (6),
to be recorded in writing, before the expiry of the
specified period, extend the said period further by
a maximum of six months.
471
PART–II]
LA GAZETTE DE L'ETAT
(8) The person chargeable with tax where
any tax has not been paid or short paid or erroneously
refunded, or where input tax credit has been wrongly
availed or utilised for any reason, other than the
reason of fraud or any wilful mis-statement or suppression
of facts to evade tax, may,–
(i) before service of notice under sub-section (1),
pay the amount of tax along with interest payable
under section 50 of such tax on the basis of
his own ascertainment of such tax or the tax as
ascertained by the proper officer and inform
the proper officer in writing of such payment,
and the proper officer, on receipt of such
information shall not serve any notice under
sub-section (1) or the statement under
sub-section (3), as the case may be, in respect
of the tax so paid or any penalty payable under
the provisions of this Act or the rules made
thereunder;
(ii) pay the said tax along with interest payable
under section 50 within sixty days of issue of
show cause notice, and on doing so, no penalty
shall be payable and all proceedings in respect
of the said notice shall be deemed to be concluded.
(9) The person chargeable with tax, where
any tax has not been paid or short paid or erroneously
refunded or where input tax credit has been wrongly
availed or utilised by reason of fraud, or any wilful
mis-statement or suppression of facts to evade tax,
may,–
(i) before service of notice under sub-section (1),
pay the amount of tax along with interest payable
under section 50 and a penalty equivalent to
fifteen per cent. of such tax on the basis of his
own ascertainment of such tax or the tax as
ascertained by the proper officer and inform
472
LA GAZETTE DE L'ETAT
[PART–II
the proper officer in writing of such payment,
and the proper officer, on receipt of such
information, shall not serve any notice under
sub-section (1), in respect of the tax so paid or
any penalty payable under the provisions of
this Act or the rules made thereunder;
(ii) pay the said tax along with interest payable
under section 50 and a penalty equivalent to
twenty-five per cent. of such tax within sixty
days of issue of the notice, and on doing so,
all proceedings in respect of the said notice
shall be deemed to be concluded;
(iii) pay the tax along with interest payable
thereon under section 50 and a penalty equivalent
to fifty per cent. of such tax within sixty days
of communication of the order, and on doing
so, all proceedings in respect of the said notice
shall be deemed to be concluded.
(10) Where the proper officer is of the opinion
that the amount paid under clause (i) of sub-section
(8) or clause (i) of sub-section (9) falls short of the
amount actually payable, he shall proceed to issue
the notice as provided for in sub-section (1) in respect
of such amount which falls short of the amount actually
payable.
(11) Notwithstanding anything contained in
clause (i) or clause (ii) of sub-section (8), penalty
under clause (i) of sub-section (5) shall be payable
where any amount of self-assessed tax or any amount
collected as tax has not been paid within a period of
thirty days from the due date of payment of such
tax.
(12) The provisions of this section shall be
applicable for determination of tax pertaining to the
Financial Year 2024-25 onwards.
473
PART–II]
LA GAZETTE DE L'ETAT
Explanation 1.– For the purposes of this
section,–
(i) the expression "all proceedings in respect
of the said notice" shall not include proceedings
under section 132;
(ii) where the notice under the same proceedings
is issued to the main person liable to pay tax
and some other persons, and such proceedings
against the main person have been concluded
under this section, the proceedings against all
the persons liable to pay penalty under sections
122 and 125 are deemed to be concluded.
Explanation 2.– For the purposes of this Act,
the expression "suppression" shall mean non-declaration
of facts or information which a taxable person is
required to declare in the return, statement, report or
any other document furnished under this Act or the
rules made thereunder, or failure to furnish any information
on being asked for, in writing, by the proper officer.
27. In section 75 of the Principal Act,–
(a) in sub-section (1), after the word and
figures "section 74", the words, brackets, figures
and letter "or sub-sections (2) and (7) of section 74A"
shall be inserted;
(b) after sub-section (2), the following
sub-section shall be inserted, namely:–
"(2A) Where any Appellate Authority or
Appellate Tribunal or Court concludes that the
penalty under clause (ii) of sub-section (5) of
section 74A is not sustainable for the reason
that the charges of fraud or any wilful mis-statement
or suppression of facts to evade tax has not
been established against the person to whom
the notice was issued, the penalty shall be payable
by such person, under clause (i) of sub-section (5)
of section 74A.";
Amendment of
section 75.
474
LA GAZETTE DE L'ETAT
[PART–II
(c) for sub-section (10), the following
sub-section shall be substituted, namely:–
"(10) The adjudication proceedings shall be
deemed to be concluded, if, the order is not
is sued wit hin the p e riod spe cified in
sub-section (10) of section 73 or in sub-section (10)
of section 74 or in sub-section (7) of section 74A.";
(d) in sub-section (11), after the word and
figures "section 74", the words, brackets, figures
and letter "or sub-section (7) of section 74A" shall
be inserted;
(e) in sub-section (12), after the words and
figures "section 73 or section 74", the words, figures
and letter "or section 74A" shall be inserted;
(f) in sub-section (13), after the words and
figures "section 73 or section 74", the words, figures
and letter "or section 74A" shall be inserted.
28. In section 104 of the Principal Act, in
sub-section (1), in the Explanation, after the word
and figures "section 74", the words, brackets, figures
and letter "or sub-sections (2) and (7) of section 74A"
shall be inserted.
29. In section 107 of the Principal Act,–
(a) in sub-section (6), in clause (b), for the
word "twenty-five", the word "twenty" shall be
substituted;
(b) in sub-section (11), in the second proviso,
after the words and figures "section 73 or section 74",
the words, figures and letter "or section 74A" shall
be inserted.
30. In section 109 of the Principal Act,–
(a) in sub-section (1), after the words "Revisional
Authority", the words ", or for conducting an examination
or adjudicating the cases referred to in sub-section (2)
of section 171, if so notified under the said section"
shall be inserted;
Amendment of
section 104.
Amendment of
section 107.
Amendment of
section 109.
475
PART–II]
LA GAZETTE DE L'ETAT
(b) in sub-section (5), after the proviso, the
following provisos shall be inserted, namely:–
"Provided further that the matters referred to
in sub-section (2) of section 171 shall be examined
or adjudicated only by the Principal Bench:
Provided also that the Government may, on
the recommendations of the Council, notify other
cases or class of cases which shall be heard only by
the Principal Bench.";
(c) in sub-section (6), for the words "The
President", the words, brackets and figure "Subject
to the provisions of sub-section (5), the President"
shall be substituted.
31. In section 112 of the Principal Act,–
(a) with effect from the 1st day of August, 2024,
in sub-section (1), after the words "from the date on
which the order sought to be appealed against is
communicated to the person preferring the appeal",
the words "; or the date, as may be notified by the
Government, on the recommendations of the Council,
for filing appeal before the Appellate Tribunal under
this Act, whichever is later." shall be inserted;
(b) with effect from the 1st day of August, 2024,
in sub-section (3), after the words "from the date on
which the said order has been passed", the words ";
or the date, as may be notified by the Government,
on the recommendations of the Council, for the purpose
of filing application before the Appellate Tribunal
under this Act, whichever is later," shall be inserted;
(c) in sub-section (6), after the words, brackets
and figure "after the expiry of the period referred to
in sub-section (1)", the words, brackets and figure
"or permit the filing of an application within three
months after the expiry of the period referred to in
sub-section (3)" shall be inserted;
Amendment of
section 112.
476
LA GAZETTE DE L'ETAT
[PART–II
(d) in sub-section (8), in clause (b),–
(i) for the words "twenty per cent.", the words
"ten per cent." shall be substituted;
(ii) for the words "fifty crore rupees", the
words "twenty crore rupees" shall be substituted.
32. In section 122 of the Principal Act, with
effect from the 1st day of October, 2023, in
sub-section (1B), for the words "Any electronic commerce
operator who", the words and figures "Any electronic
commerce operator, who is liable to collect tax at
source under section 52," shall be substituted.
33. In section 127 of the Principal Act, after
the words and figures "section 73 or section 74",
the words, figures and letter "or section 74A" shall
be inserted.
34. After section 128 of the Principal Act, the
following section shall be inserted, namely:–
"128A. (1) Notwithstanding anything to the
contrary contained in this Act, where any amount of
tax is payable by a person chargeable with tax in
accordance with,–
(a) a notice issued under sub-section (1) of
section 73 or a statement issued under
sub-section (3) of section 73, and where no order
under sub-section (9) of section 73 has been
issued; or
(b) an order passed under sub-section (9) of
section 73, and where no order under
sub-section (11) of section 107 or sub-section (1)
of section 108 has been passed; or
(c) an order passed under sub-section (11)
of section 107 or sub-section (1) of section 108,
and where no order under sub-section (1) of
section 113 has been passed,
Amendment of
section 122.
Amendment of
section 127.
Insertion of new
section 128A.
Waiver of interest
or pen alty or
both relating to
demands raised
under section 73,
for certain tax
periods.
477
PART–II]
LA GAZETTE DE L'ETAT
pertaining to the period from 1st July, 2017 to 31st
March, 2020, or a part thereof, and the said person
pays the full amount of tax payable as per the notice
or statement or the order referred to in clause (a),
clause (b) or clause (c), as the case may be, on or
before the date, as may be notified by the Government
on the recommendations of the Council, no interest
under section 50 and penalty under this Act, shall
be payable and all the proceedings in respect of the
said notice or order or statement, as the case may
be, shall be deemed to be concluded, subject to
such conditions as may be prescribed:
Provided that where a notice has been issued
under sub-section (1) of section 74 and an order is
passed or required to be passed by the proper officer
in pursuance 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, the
said notice or order shall be considered to be a
notice or order, as the case may be, referred to in
clause (a) or clause (b) of this sub-section:
Provided further that the conclusion of the
proceedings under this sub-section, in cases where
an application is filed under sub-section (3) of section 107
or under sub-section (3) of section 112 or an appeal
is filed by an officer of State tax under sub-section (1)
of section 117 or under sub-section (1) of section 118
or where any proceedings are initiated under
sub-section (1) of section 108, against an order referred
to in clause (b) or clause (c) or against the directions
of the Appellate Authority or the Appellate Tribunal
or the Court referred to in the first proviso, shall be
subject to the condition that the said person pays
the additional amount of tax payable, if any, in accordance
with the order of the Appellate Authority or the
Appellate Tribunal or the Court or the Revisional
Authority, as the case may be, within three months
from the date of the said order:
478
LA GAZETTE DE L'ETAT
[PART–II
Provided also that where such interest and penalty
has already been paid, no refund of the same shall
be available.
(2) Nothing contained in sub-section (1) shall
be applicable in respect of any amount payable by
the person on account of erroneous refund.
(3) Nothing contained in sub-section (1) shall
be applicable in respect of cases where an appeal or
Writ Petition filed by the said person is pending
before Appellate Authority or Appellate Tribunal or
a Court, as the case may be, and has not been
withdrawn by the said person on or before the date
notified under sub-section (1).
(4) Notwithstanding anything contained in this
Act, where any amount specified under sub-section (1)
has been paid and the proceedings are deemed to be
concluded under the said sub-section, no appeal under
sub-section (1) of section 107 or sub-section (1) of
section 112 shall lie against an order referred to in
clause (b) or clause (c) of sub-section (1), as the
case may be.".
35. In section 140 of the Principal Act, with
effect from the 1st day of July, 2017, in sub-section (7),
for the words "even if the invoices relating to such
services are received on or after the appointed day",
the words "whether the invoices relating to such
services are received prior to, on or after, the appointed
day" shall be substituted.
36. In section 171 of the Principal Act,–
(a) in sub-section (2), the following proviso
and Explanation shall be inserted, namely:–
'Provided that the Government may by
notification, on the recommendations of the Council,
specify the date from which the said Authority
shall not accept any request for examination as
Amendment of
section 140.
Amendment of
section 171.
479
PART–II]
LA GAZETTE DE L'ETAT
to whether input tax credits availed by any
registered person or the reduction in the tax
rate have actually resulted in a commensurate
reduction in the price of the goods or services
or both supplied by him.
Explanation.– For the purposes of this
sub-section, "request for examination" shall mean the
written application filed by an applicant requesting
for examination as to whether input tax credits availed
by any registered person or the reduction in the tax
rate have actually resulted in a commensurate reduction
in the price of the goods or services or both supplied
by him.';
(b) The Explanation shall be renumbered as
Explanation 1 thereof, and after Explanation 1 as so
renumbered, the Explanation shall be inserted, namely:–
'Explanation 2.– For the purposes of this section,
the expression "Authority" shall include the "Appellate
Tribunal".'.
37. In Schedule III to the Principal Act, after
paragraph 8 and before Explanation 1, the following
paragraphs shall be inserted, namely:–
"9. Activity of apportionment of co-insurance
premium by the lead insurer to the co-insurer for the
insurance services jointly supplied by the lead insurer
and the co-insurer to the insured in co-insurance
agreements, subject to the condition that the lead
insurer pays the Central tax, the State tax, the Union
Territory tax and the integrated tax on the entire
amount of premium paid by the insured.
10. Services by insurer to the reinsurer for
which ceding commission or the reinsurance commission
is deducted from reinsurance premium paid by the
insurer to the reinsurer, subject to the condition that
the Central tax, the State tax, the Union Territory tax
Amendment of
Schedule III.
480
LA GAZETTE DE L'ETAT
[PART–II
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.
and the integrated tax is paid by the reinsurer on the
gross reinsurance premium payable by the insurer to
the reinsurer, inclusive of the said ceding commission
or the reinsurance commission.".
38. No refund shall be made of all the tax paid
or the input tax credit reversed, which would not
have been so paid, or not reversed, had section 6
been in force at all material times.
No refund of tax
paid or input tax
credit reversed.
————