The Puducherry Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
G.O. Ms. No. 57 Dated:- 8-11-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES SECRETARIAT
\n(G.O. Ms. No. 57, Puducherry, dated 8th November 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 Government of Puducherry hereby makes 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 (Thirteenth Amendment) Rules, 2018.
\n(2) They shall be deemed to have come into force with effect from the 30th day of October, 2018.
\n2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 83, the following rule shall be inserted, namely:-
\n“83A. Examination of Goods and Services Tax Practitioners<\/p>\n
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\n(5) Examination centers.- The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
\n(6) Period for passing the examination and number of attempts allowed.- (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
\n Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
\n Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3) of said rule.
\n (ii) A person required to pass the examination may avail of a<\/p>\n
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\n(9) Guidelines for the candidates.- (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
\n(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under:-
\n (a) obtaining support for his candidature by any means;
\n (b) impersonating;
\n (c) submitting fabricated documents;
\n (d) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
\n (e) found in possession of any paper, book, note or any other material, the use<\/p>\n
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\n(12) Handling representations.- A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
\n(13) Power to relax.- Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
\nExplanation:- For the purposes of this sub-rule, the expressions-
\n (a) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling authority in FORM GST PCT-1 has been selected as Centre, or the Commissioner of Sta<\/p>\n
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\n3. In the said rules, after rule 142, the following rule shall be inserted, namely:-
\n“142A. Procedure for recovery of dues under existing laws.- (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed day shall, unless recovered under that law, be recovered under the Act and may be uploaded in FORM GST DRC-07A electronically on the common portal for recovery under the Act and the demand of the order shall be posted in Part II of Electronic Liability Register in FORM GST PMT-01.
\n(2) Where the demand of an order uploaded under sub-rule (1) is rectified or modified or quashed in any proceedings, including in appeal, review or revision, or the recovery is made under the existing laws, a summary thereof shall be uploaded on the common portal in FORM GST DRC-08A and Part II of Electronic<\/p>\n
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\nBefore applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an undertaking to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”.
\n5. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
\n“10. Information against the Serial 4A of Table 4 shall not be furnished.”.
\n6. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return related liabilities”, the following form shall be substituted, namely:-
\n“Form GST PMT-01
\n[See rule 85(1)]
\nElectronic Liability Register of Registered Person
\n(Part-II: Other than return related liabilities)
\n(To be maintained at the Common Portal)
\nReference No.:-
\nGSTIN\/Temporary Id-
\nDate:-
\nName (Legal)-
\nTrade name, if any-
\nPeriod- From …to<\/p>\n
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\n3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
\n4. Negative balance can occur for a single Demand ID also if appeal is allowed\/partly allowed. Overall closing balance may still be positive.
\n5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
\n6. The closing balance in this part shall not have any effect on filing of return.
\n7. Reduction in amount of penalty would be automatic if payment is made within the time specified in the Act or the rules.
\n8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making payment through credit or cash. Debit and credit entry will be created simultaneously.”.\n<\/p>\n
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\n12
\nLatest order date
\n13
\nDate of service of the order (optional)
\n14
\nName of the officer who has passed the order (optional)
\n15
\nDesignation of the officer who has passed the order
\n16
\nWhether demand is stayed
\nð Yes ð No
\n17
\nDate of stay order
\n18
\nPeriod of stay
\n From – to –
\nPart B – Demand details
\n19.
\nDetails of demand created
\n(Amount in Rs. in all Tables)
\nAct
\nTax
\nInterest
\nPenalty
\nFee
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nCentral Acts
\nState\/UT Acts
\nCST Act
\n20.
\nAmount of demand paid under existing laws
\nAct
\nTax
\nInterest
\nPenalty
\nFee
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nCentral Acts
\nState\/UT Acts
\nCST Act
\n21.
\n(19-20)
\nBalance amount of demand proposed to be recovered under GST laws
\n<< Auto-populated >>
\nAct
\nTax
\nInterest
\nPenalty
\nFee
\nOthers
\nTotal
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nCentral Acts
\nState\/UT Acts
\nCST Act
\nSignature
\nName
\nDesignation
\nJurisdiction
\nTo
\n_______________ (GSTIN\/ID)
\n_________________ Name
\n_______________ (Address)
\nCopy <\/p>\n
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\nAmendment\/Modification of summary of the order creating demand under existing laws
\nReference No.
\nDate
\nPart A – Basic details
\nSr. No.
\nDescription
\nParticulars
\n(1)
\n(2)
\n(3)
\n1
\nGSTIN
\n2
\nLegal name
\n<
\n3
\nTrade name, if any
\n<
\n4
\nReference No. vide which demand uploaded in FORM GST DRC-07A
\n5
\nDate of FORM GST DRC-07A vide which demand uploaded
\n6
\nGovernment Authority who passed the order creating the demand
\nð State\/UT ð Centre
\n<
\n7
\nOld Registration No.
\n<< Auto, editable>>
\n8
\nJurisdiction under earlier law
\n<
\n9
\nAct under which demand has been created
\n<
\n10
\nTax period for which demand has been created
\n<
\n11
\nOrder No. (original)
\n<
\n12
\nOrder date (original)
\n<
\n13
\nLatest order No.
\n<
\n14
\nLatest order date
\n<
\n15
\nDate of service of the order
\n<
\n16
\nName of the officer who has passed the order <\/p>\n
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