The Puducherry Goods and Services Tax (Amendment) Rules, 2018.
G.O. Ms. No. 08 Dated:- 23-1-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
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Document 1
Commercial Taxes
–
GOVERNMENT OF PUDUCHERRY
(Abstract)
Puducherry Goods and Services Tax (Amendment) Rules, 2018 –
Notification-Orders – Issued.
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No.
ORDER:
Puducherry, the 22 January, 2018
The following notification shall be published in the Official Gazette of the Government of
Puducherry.
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, hereby makes the
following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Amendment) Rules,
2018.
(2) Save as otherwise provided, they shall come into force on the date of their
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, the figures,
letters and word “31st March, 2018” shall be substituted;
(v) after rule 31, the following rule shall be inserted, namely:-
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“31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1)
Notwithstanding anything contained in the provisions of this Chapter, the value in respect
of supplies specified below shall be determined in the manner provided hereinafter.
(2) (a) The value of supply of lottery run by State Governments shall be deemed to be
100/112 of the face value of ticket or of the price as notified in the Official Gazette by the
organising State, whichever is higher.
(b) The value of supply of lottery authorised by State Governments shall be deemed to be
100/128 of the face value of ticket or of the price as notified in the Official Gazette by the
organising State, whichever is higher.
Explanation:- For the purposes of this sub-rule, the expressions-
(a) “lottery run by State Governments” means a lottery not allowed to be sold
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ated the 27th October, 2017 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October,
2017;
(b) the value of services by way of accepting deposits, extending loans or advances in so
far as the consideration is represented by way of interest or discount, except in case of
a banking company or a financial institution including a non-banking financial
company, engaged in supplying services by way of accepting deposits, extending loans
or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from the
customs station of clearance in India to a place outside India.”;
(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A)(a) A registered person, having the same PAN and State code as an Input Service
Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer
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the credit of common input s
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egistered person or his authorised
representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the value
of the common services.”;
(viii) after rule 55, the following rule shall be inserted, namely:-
“55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-
in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply
issued in accordance with the provisions of rules 46, 46A or 49 in a case where such
person is not required to carry an e-way bill under these rules.”;
(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the
following sub-rules shall be substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed the benefit of the
Government of Puducherry, Commercial Taxes Secretariat, notification issued vide G.O.
Ms. No.46/CT/2017-18 dated the 25th October, 2017 published in the Gazette of
Puducherry, Extraordinar
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ation
No.79/2017-Customs dated the 13th October, 2017 published in the Gazette of India,
(x)
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Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the
13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs
received under the said notifications for export of goods and the input tax credit availed in
respect of other inputs or input services to the extent used in making such export of goods,
shall be granted.”
with effect from 23rd October, 2017, in rule 96,
(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be
substituted;
(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export
invoices in respect of export of goods” shall be substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs shall process the
claim for refund”, the words “the system designated by the Customs or the proper officer
of Customs, as
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or Government of India, Ministry of Finance, notification No.41/2017-
Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the
23rd October, 2017 or notification No.78/2017-Customs dated the 13th October, 2017
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 1272(E) dated the 13th October, 2017 or notification No.79/2017-Customs
dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”;
(xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted,
namely:-
“138. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill.- (1) Every registered person who causes movement of goods of
consignment value exceeding fifty
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on 1. – For the purposes of this rule, the expression “handicraft goods” has the
meaning as assigned to it in the Government of Puducherry, Commercial Taxes Secretariat,
notification issued vide G.O. Ms. No.34/CT/2017-18 dated the 20th September, 2017 published in
the Gazette of Puducherry, Extraordinary, Part I, No.145 dated the 20th September, 2017 as
amended from time to time.
Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the
value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of
supply or a delivery challan, as the case may be, issued in respect of the said consignment and
also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any,
in the document.
(2) Where the goods are transported by the registered person as a consignor or the recipient of
supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or
by v
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rovided that the registered person or, the transporter, as the case may be may, at his
option, generate and carry the e-way bill even if the value of the consignment is less than fifty
thousand rupees:
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Provided further that where the movement is caused by an unregistered person either in
his own conveyance or a hired one or through a transporter, he or the transporter may, at their
option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner
specified in this rule:
Provided also that where the goods are transported for a distance of less than ten
kilometers within the State or Union territory from the place of business of the consignor to the
place of business of the transporter for further transportation, the supplier or the recipient, or as
the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM
GST EWB-01.
Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an
unregistered s
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the goods are transported for a distance of less than ten kilometers
within the State or Union territory from the place of business of the transporter finally to the place
of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST
EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled
transporter for updating the information in Part-B of FORM GST EWB-01 for further
movement of consignment:
Provided that once the details of the conveyance have been updated by the transporter in
Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has
furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the
e-way bill number to another transporter.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
where multiple consignments are i
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furnished in Part A of FORM GST EWB-01 shall be made available to
the registered supplier on the common portal who may utilize the same for furnishing details in
FORM GSTR-1:
Provided that when the information has been furnished by an unregistered supplier or an
unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile
number or the e-mail is available.
(9) Where an e-way bill has been generated under this rule, but goods are either not
transported or are not transported as per the details furnished in the e-way bill, the e-way bill may
be cancelled electronically on the common portal within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 138B:
Provided further the unique number generated under sub-rule (1) shall be valid for 72
hours for updation of Part B of FORM GST EWB-01.
(10) An e-way bill or a consolidated e-way
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from the time at which
the e-way bill has been generated and each day shall be counted as twenty-four hours.
(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
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(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has
been furnished by the recipient or the transporter; or
(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has
been furnished by the supplier or the transporter,
on the common portal, and the supplier or the recipient, as the case maybe, shall communicate
his acceptance or rejection of the consignment covered by the e-way bill.
(12) Where the person to whom the information specified in sub-rule (11) has been made
available does not communicate his acceptance or rejection within seventy two hours of the
details being made available to him on the common portal, it shall be deemed that he has accepted
the said details.
(13) The e-way bill generated under this ru
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GST (Rate) dated the 29th June,
2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.95 dated the 29th
June, 2017 as amended from time to time;
(f) where the goods being transported are alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas
or aviation turbine fuel; and
(g)
the Act.
Explanation.
where the goods being transported are treated as no supply under Schedule III of
The facility of generation and cancellation of e-way bill may also be made
available through SMS.
S.
No.
(1)
1.
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ANNEXURE
[(See rule 138 (14)]
Description of Goods
(2)
Liquefied petroleum gas for supply to household and non domestic
exempted category (NDEC) customers
Kerosene oil sold under PDS
Postal baggage transported by Department of Posts
Natural or cultured pearls and precious or semi-precious stones; precious
metals and metals clad with precious metal (Chapter 71)
2.
3.
4.
5.
6.
7.
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y
any
No. Date Value Taxable Amt.
No. Date
value
1 2 3 4 5 6 7 8 9 10 11 12
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Statement-3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr.
No.
Invoice details
Goods/
Services
(G/S)
Shipping bill/ Bill of
export
EGM
Details
BRC/
FIRC
No.
Date
Value
Port code No. Date
Ref Date No. Date
☠No.
1
2
3
4
5
6
7
8
9
10 11 12
(b) after Statement 3A, the following Statement shall be inserted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
Shipping Integrated Tax Cess Integrated Integrated
tax and
tax and
Net
Integrated
cess
involved
cess
involved
tax and
in debit
note, if
any
in credit
cess
(8+9+10-
note, if
any
11)
GSTIN
of
Invoice details
bill/ Bill of
recipient
export/
Endorsed
invoice by
SEZ
No. Date Value No. Date Taxable Amt.
2
3
SO
Value
4
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ber or Railway Receipt
Number or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code
1
Description
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
56
Recipient not known
Line Sales
7
8
Sales Return
Exhibition or fairs
9
For own use
0
Others
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FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No.
:
Consolidated E-Way Bill Date
:
Generator
:
Vehicle Number
:
Number of E-Way
Bills
E-Way Bill Number
(xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters “UT”, at both
places where they occur, the words “Union territory” shall be substituted;
(xvii) with effect from 1st February, 2018, in FORM GST INV-01, for the letters “UT”, the
words “Union territory” shall be substituted.
To
(By order of the Lieutenant-Governor)
Dr. V.CANDAVELOU, I.A.S.,
A Commi
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