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
=============
\nDocument 1
\nCommercial Taxes
\n–
\nGOVERNMENT OF PUDUCHERRY
\n(Abstract)
\nPuducherry Goods and Services Tax (Amendment) Rules, 2018 –
\nNotification-Orders – Issued.
\nCOMMERCIAL TAXES SECRETARIAT
\nG.O. Ms. No.
\nORDER:
\nPuducherry, the 22 January, 2018
\nThe following notification shall be published in the Official Gazette of the Government of
\nPuducherry.
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of the Puducherry Goods and Services
\nTax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the
\nfollowing rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the Puducherry Goods and Services Tax (Amendment) Rules,
\n2018.
\n(2) Save as otherwise provided, they shall come into force on the date of their<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , the figures, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated the 27th October, 2017 published in the Gazette of India, Extraordinary, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egistered person or his authorised = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or Government of India, Ministry of Finance, notification No.41\/2017- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on 1. – For the purposes of this rule, the expression “handicraft goods” has the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rovided that the registered person or, the transporter, as the case may be may, at his = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the goods are transported for a distance of less than ten kilometers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n furnished in Part A of FORM GST EWB-01 shall be made available to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from the time at which = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST (Rate) dated the 29th June, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ber or Railway Receipt = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Puducherry Goods and Services Tax (Amendment) Rules, 2018.G.O. Ms. No. 08 Dated:- 23-1-2018 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGST============= 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 … Continue reading “The Puducherry Goods and Services Tax (Amendment) Rules, 2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10561","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10561"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10561\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nletters and word “31st March, 2018” shall be substituted;
\n(v) after rule 31, the following rule shall be inserted, namely:-
\n-2-
\n“31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1)
\nNotwithstanding anything contained in the provisions of this Chapter, the value in respect
\nof supplies specified below shall be determined in the manner provided hereinafter.
\n(2) (a) The value of supply of lottery run by State Governments shall be deemed to be
\n100\/112 of the face value of ticket or of the price as notified in the Official Gazette by the
\norganising State, whichever is higher.
\n(b) The value of supply of lottery authorised by State Governments shall be deemed to be
\n100\/128 of the face value of ticket or of the price as notified in the Official Gazette by the
\norganising State, whichever is higher.
\nExplanation:- For the purposes of this sub-rule, the expressions-
\n(a) “lottery run by State Governments” means a lottery not allowed to be sold<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPart II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October,
\n2017;
\n(b) the value of services by way of accepting deposits, extending loans or advances in so
\nfar as the consideration is represented by way of interest or discount, except in case of
\na banking company or a financial institution including a non-banking financial
\ncompany, engaged in supplying services by way of accepting deposits, extending loans
\nor advances; and
\n(c) the value of supply of services by way of transportation of goods by a vessel from the
\ncustoms station of clearance in India to a place outside India.”;
\n(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n“(1A)(a) A registered person, having the same PAN and State code as an Input Service
\nDistributor, may issue an invoice or, as the case may be, a credit or debit note to transfer
\n-3-
\nthe credit of common input s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrepresentative.
\n(b) The taxable value in the invoice issued under clause (a) shall be the same as the value
\nof the common services.”;
\n(viii) after rule 55, the following rule shall be inserted, namely:-
\n“55A. Tax Invoice or bill of supply to accompany transport of goods.- The person-
\nin-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply
\nissued in accordance with the provisions of rules 46, 46A or 49 in a case where such
\nperson is not required to carry an e-way bill under these rules.”;
\n(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the
\nfollowing sub-rules shall be substituted, namely:-
\n“(4A) In the case of supplies received on which the supplier has availed the benefit of the
\nGovernment of Puducherry, Commercial Taxes Secretariat, notification issued vide G.O.
\nMs. No.46\/CT\/2017-18 dated the 25th October, 2017 published in the Gazette of
\nPuducherry, Extraordinar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNo.79\/2017-Customs dated the 13th October, 2017 published in the Gazette of India,
\n(x)
\n-4-
\nExtraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the
\n13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs
\nreceived under the said notifications for export of goods and the input tax credit availed in
\nrespect of other inputs or input services to the extent used in making such export of goods,
\nshall be granted.”
\nwith effect from 23rd October, 2017, in rule 96,
\n(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be
\nsubstituted;
\n(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export
\ninvoices in respect of export of goods” shall be substituted;
\n(c) in sub-rule (3), for the words “the system designated by the Customs shall process the
\nclaim for refund”, the words “the system designated by the Customs or the proper officer
\nof Customs, as<\/p>\n
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\nIntegrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India,
\nExtraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the
\n23rd October, 2017 or notification No.78\/2017-Customs dated the 13th October, 2017
\npublished in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
\nnumber G.S.R 1272(E) dated the 13th October, 2017 or notification No.79\/2017-Customs
\ndated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II,
\nSection 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”;
\n(xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted,
\nnamely:-
\n“138. Information to be furnished prior to commencement of movement of goods and
\ngeneration of e-way bill.- (1) Every registered person who causes movement of goods of
\nconsignment value exceeding fifty <\/p>\n
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\nmeaning as assigned to it in the Government of Puducherry, Commercial Taxes Secretariat,
\nnotification issued vide G.O. Ms. No.34\/CT\/2017-18 dated the 20th September, 2017 published in
\nthe Gazette of Puducherry, Extraordinary, Part I, No.145 dated the 20th September, 2017 as
\namended from time to time.
\nExplanation 2.- For the purposes of this rule, the consignment value of goods shall be the
\nvalue, determined in accordance with the provisions of section 15, declared in an invoice, a bill of
\nsupply or a delivery challan, as the case may be, issued in respect of the said consignment and
\nalso includes the central tax, State or Union territory tax, integrated tax and cess charged, if any,
\nin the document.
\n(2) Where the goods are transported by the registered person as a consignor or the recipient of
\nsupply as the consignee, whether in his own conveyance or a hired one or by railways or by air or
\nby v<\/p>\n
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\noption, generate and carry the e-way bill even if the value of the consignment is less than fifty
\nthousand rupees:
\n-6-
\nProvided further that where the movement is caused by an unregistered person either in
\nhis own conveyance or a hired one or through a transporter, he or the transporter may, at their
\noption, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner
\nspecified in this rule:
\nProvided also that where the goods are transported for a distance of less than ten
\nkilometers within the State or Union territory from the place of business of the consignor to the
\nplace of business of the transporter for further transportation, the supplier or the recipient, or as
\nthe case maybe, the transporter may not furnish the details of conveyance in Part B of FORM
\nGST EWB-01.
\nExplanation 1.- For the purposes of this sub-rule, where the goods are supplied by an
\nunregistered s<\/p>\n
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\nwithin the State or Union territory from the place of business of the transporter finally to the place
\nof business of the consignee, the details of conveyance may not be updated in the e-way bill.
\n(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST
\nEWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled
\ntransporter for updating the information in Part-B of FORM GST EWB-01 for further
\nmovement of consignment:
\nProvided that once the details of the conveyance have been updated by the transporter in
\nPart B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has
\nfurnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the
\ne-way bill number to another transporter.
\n(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1),
\nwhere multiple consignments are i<\/p>\n
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\nthe registered supplier on the common portal who may utilize the same for furnishing details in
\nFORM GSTR-1:
\nProvided that when the information has been furnished by an unregistered supplier or an
\nunregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile
\nnumber or the e-mail is available.
\n(9) Where an e-way bill has been generated under this rule, but goods are either not
\ntransported or are not transported as per the details furnished in the e-way bill, the e-way bill may
\nbe cancelled electronically on the common portal within 24 hours of generation of the e-way bill:
\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in
\naccordance with the provisions of rule 138B:
\nProvided further the unique number generated under sub-rule (1) shall be valid for 72
\nhours for updation of Part B of FORM GST EWB-01.
\n(10) An e-way bill or a consolidated e-way <\/p>\n
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\nthe e-way bill has been generated and each day shall be counted as twenty-four hours.
\n(11) The details of e-way bill generated under sub-rule (1) shall be made available to the-
\n-8-
\n(a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has
\nbeen furnished by the recipient or the transporter; or
\n(b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has
\nbeen furnished by the supplier or the transporter,
\non the common portal, and the supplier or the recipient, as the case maybe, shall communicate
\nhis acceptance or rejection of the consignment covered by the e-way bill.
\n(12) Where the person to whom the information specified in sub-rule (11) has been made
\navailable does not communicate his acceptance or rejection within seventy two hours of the
\ndetails being made available to him on the common portal, it shall be deemed that he has accepted
\nthe said details.
\n(13) The e-way bill generated under this ru<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.95 dated the 29th
\nJune, 2017 as amended from time to time;
\n(f) where the goods being transported are alcoholic liquor for human consumption,
\npetroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas
\nor aviation turbine fuel; and
\n(g)
\nthe Act.
\nExplanation.
\nwhere the goods being transported are treated as no supply under Schedule III of
\nThe facility of generation and cancellation of e-way bill may also be made
\navailable through SMS.
\nS.
\nNo.
\n(1)
\n1.
\n-9-
\nANNEXURE
\n[(See rule 138 (14)]
\nDescription of Goods
\n(2)
\nLiquefied petroleum gas for supply to household and non domestic
\nexempted category (NDEC) customers
\nKerosene oil sold under PDS
\nPostal baggage transported by Department of Posts
\nNatural or cultured pearls and precious or semi-precious stones; precious
\nmetals and metals clad with precious metal (Chapter 71)
\n2.
\n3.
\n4.
\n5.
\n6.
\n7.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany
\nNo. Date Value Taxable Amt.
\nNo. Date
\nvalue
\n1 2 3 4 5 6 7 8 9 10 11 12
\n-10-
\nStatement-3 [rule 89(2)(b) and 89(2)(c)]
\nRefund Type: Export without payment of tax (accumulated ITC)
\n(Amount in Rs.)
\nSr.
\nNo.
\nInvoice details
\nGoods\/
\nServices
\n(G\/S)
\nShipping bill\/ Bill of
\nexport
\nEGM
\nDetails
\nBRC\/
\nFIRC
\nNo.
\nDate
\nValue
\nPort code No. Date
\nRef Date No. Date
\n\u00e2\u02dc\u0090 No.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10 11 12
\n(b) after Statement 3A, the following Statement shall be inserted, namely:-
\n“Statement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
\n(Amount in Rs.)
\nShipping Integrated Tax Cess Integrated Integrated
\ntax and
\ntax and
\nNet
\nIntegrated
\ncess
\ninvolved
\ncess
\ninvolved
\ntax and
\nin debit
\nnote, if
\nany
\nin credit
\ncess
\n(8+9+10-
\nnote, if
\nany
\n11)
\nGSTIN
\nof
\nInvoice details
\nbill\/ Bill of
\nrecipient
\nexport\/
\nEndorsed
\ninvoice by
\nSEZ
\nNo. Date Value No. Date Taxable Amt.
\n2
\n3
\nSO
\nValue
\n4\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNumber or Airway Bill Number or Bill of Lading Number.
\n4. Place of Delivery shall indicate the PIN Code of place of delivery.
\n5. Reason for Transportation shall be chosen from one of the following:-
\nCode
\n1
\nDescription
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n56
\nRecipient not known
\nLine Sales
\n7
\n8
\nSales Return
\nExhibition or fairs
\n9
\nFor own use
\n0
\nOthers
\n-12-
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nConsolidated E-Way Bill No.
\n:
\nConsolidated E-Way Bill Date
\n:
\nGenerator
\n:
\nVehicle Number
\n:
\nNumber of E-Way
\nBills
\nE-Way Bill Number
\n(xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters “UT”, at both
\nplaces where they occur, the words “Union territory” shall be substituted;
\n(xvii) with effect from 1st February, 2018, in FORM GST INV-01, for the letters “UT”, the
\nwords “Union territory” shall be substituted.
\nTo
\n(By order of the Lieutenant-Governor)
\nDr. V.CANDAVELOU, I.A.S.,
\nA Commi<\/p>\n
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