The Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2018.
G.O. Ms. No. 26 Dated:- 23-4-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES SECRETARIAT
\nG.O. Ms. No. 26
\nThe 23rd April, 2018
\nNOTIFICATION
\nIn 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 make the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2018.
\n(2) They shall be deemed to have come into force with effect from the 18th day of April, 2018.
\n2. In the Puducherry Goods and Services Tax Rules, 2017,
\n(i) in rule 89, for sub-rule (5), the following sub-rule shall be substituted, namely:-
\n“(5). In the case of refund on account of inverted duty structure, refund of input tax credi<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n etermined under sub-section (5) of Section 54 of the Central Goods and Services Tax Act, 2017(12 of 2017), read with Section 20 of the Integrated Goods and Services Tax Act, 2017(13 of 2017), shall be deposited in the Fund. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ommittee from time to time; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n achinery = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce under section 51; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2018.G.O. Ms. No. 26 Dated:- 23-4-2018 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGSTGOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 26 The 23rd April, 2018 NOTIFICATION In exercise of the powers conferred by Section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. … Continue reading “The Puducherry Goods and Services Tax (Fourth 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-11606","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11606","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=11606"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11606\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, Appellate Authority or court, the same shall be paid from the Fund.
\n(3) Accounts of the Fund maintained by the State Government shall be subject to audit by the Comptroller and Auditor General of India.
\n(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
\n(5) (a) The Committee shall meet as and when necessary, generally four times in a year;
\n (b) the<\/p>\n
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\n (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government;
\n (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
\n (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
\n (f) to recover any sum due from any applicant in accordance with the provisions of the Act;
\n (g) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
\n (h) to reject an application placed before it on account of factual inconsistency, o<\/p>\n
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\n (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
\n (e) for making available up to 50% of the funds credited to the Fund each year, for publicity or consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Food Supplies and Consumer Welfare Department is not less than twenty five crore rupees per annum.
\nExplanation.- For the purposes of this rule,
\n(a) 'applicant' means,
\n (i) the Central Government or State Government;
\n (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State;
\n (iii) any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the<\/p>\n
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\n (c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
\n (d) 'Committee' means the Committee constituted under sub-rule (4);
\n (e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of Section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which State tax has been paid;
\n (f) 'Fund' means the Consumer Welfare Fund established by the State Government Section 57 of the Puducherry Goods and Services Tax Act, 2017 (6 of 2017);
\n(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the State tax is refundable.”
\n(iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against “**”, the following instruction <\/p>\n
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\nUnit Quantity Code (UQC)
\nQty
\nValue (As adjusted by debit\/ credit note)
\nInput tax credit\/Tax payable (whichever is higher) (Rs.)
\nNo.
\nDate
\nCentral tax
\nState\/Union territory tax
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n8 (a) Inputs held in stock (where invoice is available)
\n8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
\n8 (c) Capital goods\/plant and machinery held in stock
\n8 (d) Inputs held in stock or inputs as contained in semi-finished \/finished goods held in stock (where invoice is not available)
\n9. Amount of tax payable and paid (based on Table 8)
\nSl.No.
\nDescription
\nITC reversible\/Tax payable
\nTax paid along with application for cancellation of registration (GST REG-16)
\nBalance tax payable (3-4)
\nAmount paid through debit to electronic cash ledger
\nAmount paid through debit to electronic credit ledger
\nCentral Tax
\nState\/ Union territory Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7\n<\/p>\n
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\n(v) Persons required to collect tax at source under section 52.
\n2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods\/plant and machinery on which input tax credit has been availed.
\n3. Following points need to be taken care of while providing details of stock at Sl. No.8:
\n(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
\n(ii) in case of capital goods\/ plant and machinery, the value should be the invoice value reduced by 1\/60th per month or part thereof from the date of invoice\/purchase taking useful life as five years.
\n4. The details furnished in accordance with sub-rule (3) of rule 44 in the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by a practicing charte<\/p>\n
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