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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 }
|
22 {
No.
44
Poudouchéry
Mardi
22
Avril
2025 (2 Vaisakha 1947)
No.
Puducherry
Tuesday
22nd
April
2025
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 3, Puducherry, dated 16th April 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
(Second Amendment) Rules, 2025.
(2) They shall come into force on the date of their publication in the
Official Gazette.
208
LA GAZETTE DE L’ETAT
[ PART-I
208
2. In the Puducherry Goods and Services Tax Rules, 2017,-
(a) in rule 164, –
(i) in sub-rule (4), after the words “after payment of the full amount
of tax”, the words “related to period mentioned in the said sub-section
and” shall be inserted.
(ii) after sub-rule (4), the following Explanation shall be inserted,
namely:-
“Explanation,— No refund shall be available for any tax, interest,
and penalty, which has already been discharged for the entire period,
prior to the commencement of the Puducherry Goods and Services Tax
(Second Amendment) Rules, 2025, in cases where a notice or statement
or order mentioned in sub-section (1) of section 128A, includes a demand
of tax, partially for the period mentioned in the said sub-section and
partially for a period other than mentioned in the said sub-section.”.
(b) in rule 164, in sub-rule 7, after the first proviso, the following proviso
shall be inserted, namely: -
“Provided further that where the notice or statement or order
mentioned in sub-section (l) of section 128A of the Act 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,
the applicant instead of withdrawing the appeal, shall intimate the
Appellate Authority or Appellate Tribunal that he does not wish to
pursue the appeal for the period mentioned in the said sub-section and
the relevant authority shall, after taking note of the said request, pass
such order for the period other than that mentioned in the said
sub-section, as he thinks just and proper.
Explanation,— For the removal of doubt, it is clarified that the appeal
application shall be deemed to have been withdrawn to the extent of
the said intimation for the period from the 1st July, 2017 to the
31st March, 2020 or part thereof, for the purpose of sub-clause (3)
of section 128A.”
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
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