The PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017

puducherry · 2017

The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.

S. 1(1) This Act may be called the Puducherry Goods and Services Tax Act, 2017
S. 2Section 2 defines key terms used in the Puducherry Goods and Services Tax Act, 2017.
S. 3Section 3 amends the Puducherry GST Act to update definitions, harmonize tax conditions, and introduce penalties for certain tax offenses.
S. 4Section 4 defines when the transfer or use of business assets constitutes a supply of goods or services under the Goods and Services Tax Act.
S. 5Section 5 of the Puducherry Goods and Services Tax Act, 2017, establishes a comprehensive tax regime for goods and services, including input tax credit, e-commerce tax collection, and penalties for non-compliance.
S. 6Section 6 authorizes central officers under the Central Goods and Services Tax Act to enforce this Act, with specified conditions.
S. 7Section 7 defines "supply" under the Puducherry GST Act, including various forms of transactions and exempting certain government activities.
S. 8Section 8 exempts certain inter-warehouse and international goods transfers from GST until clearance for home consumption.
S. 9Section 9 establishes the Puducherry goods and services tax on intra-State supplies, except for alcoholic liquor, at rates up to 20%.
S. 10Section 10 allows small registered persons in Puducherry to pay a lower flat tax rate based on their turnover instead of the standard GST rate.
S. 11Section 11 allows the Government to exempt certain goods or services from GST if it's deemed necessary in the public interest.
S. 12Section 12 determines when tax liability on goods arises, typically at the time of supply, defined as the earlier of invoice date or payment receipt.
S. 13Section 13 determines when tax on services becomes payable, based on the earliest date of invoice issuance, service provision, or payment receipt.
S. 14Section 14 determines the time of supply for goods or services when there is a change in tax rate, based on invoice and payment dates.
S. 15Section 15 defines the transaction value for calculating the value of supply under the Puducherry GST Act, including various costs and excluding discounts.
S. 16Section 16 allows registered persons to claim input tax credit for business-related supplies, provided certain conditions are met.
S. 17Section 17 restricts input tax credit for goods/services used partly for business and exempt purposes, and allows financial institutions to opt for a fixed monthly credit.
S. 18Section 18 allows registered businesses to claim input tax credit for goods and services held in stock before becoming liable for tax.
S. 19Section 19 allows input tax credit for goods sent to job-workers, even if not returned or received within specified periods.
S. 20Section 20 outlines rules for Input Service Distributors to distribute input tax credits based on prescribed conditions and recipient turnover.
S. 21Section 21 mandates recovery of excess credit distributed by Input Service Distributors, with applicable interest and recovery procedures.
S. 22Section 22 mandates registration under the Puducherry GST Act for suppliers with an annual turnover exceeding specified thresholds, with additional conditions for special category states and enhanced turnover limits.
S. 23Section exempts certain businesses from registration under the Puducherry GST Act, including those supplying non-taxable or exempt goods/services and agriculturists.
S. 24Section 24 mandates registration for specific categories of persons making inter-State supplies, casual supplies, reverse charge, and others under the Puducherry GST Act.
S. 25Section 25 mandates registration for liable persons within 30 days, with specific conditions for casual and non-resident taxable persons and special rules for SEZ units.
S. 26Section 26 allows registration under the Central GST Act to apply to the Puducherry GST Act unless rejected locally.
S. 27Section 27 regulates registration, advance tax deposits, and extensions for casual and non-resident taxable persons in Puducherry GST Act.
S. 28Section 28 mandates registered persons to update registration details and allows proper officer to approve or reject amendments.
S. 29Section 29 allows cancellation of registration for non-compliance, business changes, or voluntary deregistration.
S. 30Section 30 allows a registered person whose registration is cancelled to apply for revocation within 30 days.
S. 31Section 31 mandates registered persons to issue tax invoices for taxable goods and services, detailing description, quantity, value, tax, and other prescribed particulars.
S. 31AFacility of digital payment to recipient
S. 32Section 32 prohibits unregistered persons from collecting tax and mandates registered persons to follow the Act's provisions for tax collection.
S. 33Section mandates tax inclusion in all documents for supplies made for consideration.
S. 34Section 34 allows registered persons to issue credit or debit notes to adjust tax discrepancies in invoices for goods or services supplied.
S. 35Section 35 mandates registered persons to maintain detailed accounts of goods production, supply, stock, tax credits, and payments, and allows for electronic record-keeping.
S. 36Section 36 mandates registered persons to retain books of account for 72 months or one year post-appeal/investigation, whichever is longer.
S. 37Section 37 mandates registered persons to electronically report outward supplies and accept/reject communicated inward details within specified timelines.
S. 38Section 38 mandates registered persons to electronically submit inward supply details and credit/debit notes by the 15th day of the following month.
S. 39Furnishing of returns
S. 40Registered persons must declare outward supplies made before registration in the first return post-registration.
S. 41Section 41 allows registered persons to claim provisional input tax credit for eligible goods and services.
S. 42Section 42 matches inward supply details with outward supply and import tax records to validate input tax credit claims.
S. 43Section 43 matches credit notes with input tax credits and resolves discrepancies in output tax liability claims.
S. 44Section 44 mandates registered persons to electronically file annual returns by December 31, with possible extensions and audit requirements for certain entities.
S. 45Section 45 mandates cancelled registered persons to file a final return within three months of cancellation or order.
S. 46Section 46 mandates issuing a notice for late tax return submission and imposes a late fee.
S. 47Section 47 imposes late fees for non-compliance with return filing deadlines under the Puducherry Goods and Services Tax Act, 2017.
S. 48Section 48 outlines the approval, duties, and responsibilities of approved tax practitioners in filing returns and supplies details.
S. 49Section 49 outlines the process for crediting deposits and input tax credits to electronic ledgers and their use for tax payments.
S. 50Section 50 imposes interest on late tax payments and undue input/output tax credit claims in Puducherry.
S. 51Section 51 mandates certain entities to deduct one percent tax from payments over ₹2.5 lakh for inter-state supplies, to be paid to the Government within ten days.
S. 52Section 52 mandates electronic commerce operators to collect and remit a tax on behalf of other suppliers, with specific reporting requirements.
S. 53Section 53 allows reduction in State tax and transfer of credit to integrated tax account for tax dues.
S. 53ATransfer of certain amounts
S. 54Section 54 outlines the process and timelines for claiming tax refunds under the Puducherry Goods and Services Tax Act, 2017.
S. 55Section 55 allows the government to specify entities eligible for tax refunds on goods or services received, subject to conditions.
S. 56Section 56 mandates interest on delayed GST refunds, up to 6% or 9% depending on finality of refund order.
S. 57Section 57 establishes a Consumer Welfare Fund to receive specified tax amounts, investment income, and other prescribed monies.
S. 58Section 58 mandates the utilization of funds in the Goods and Services Tax Fund for consumer welfare and requires proper record-keeping and annual reporting.
S. 59Registered persons must self-assess taxes and file returns for each tax period as per section 39.
S. 60Section 60 allows taxable persons to request provisional tax payments if they can't determine the correct tax rate or value, with a bond for final adjustment.
S. 61Section 61 allows proper officers to scrutinize returns, seek explanations for discrepancies, and initiate penalties if no satisfactory explanation is provided.
S. 62The section allows the proper officer to assess tax liabilities for non-compliant registered persons based on available information.
S. 63The section allows the proper officer to assess tax liability for unregistered or cancelled registered taxable persons within five years.
S. 64Section 64 allows tax authorities to assess tax liabilities without a formal assessment order if delaying may harm revenue.
S. 65Section 65 allows the Commissioner to audit registered persons' records and requires them to provide necessary information and facilities.
S. 66Section 66 allows an Assistant Commissioner to order a special audit of a registered person's records if the value declared or credit availed seems incorrect.
S. 67Section 67 authorizes officers to inspect and seize goods or documents suspected of tax evasion under the Puducherry GST Act.
S. 68The section allows the government to mandate documents and devices for high-value goods transport and permits officers to intercept and verify them.
S. 69Section 69 authorizes state tax officers to arrest and process individuals for specified GST offenses, with specific bail and custody procedures.
S. 70Section 70 grants the proper officer power to summon individuals for evidence or documents in tax inquiries, deemed judicial proceedings.
S. 71Section 71 authorizes officers to inspect business records and provides for timely availability of financial and audit documents for scrutiny.
S. 72Section 72 mandates various government officers to assist in implementing the Goods and Services Tax Act.
S. 73Section 73 mandates the proper officer to issue notices for unpaid or short-paid tax, erroneous refunds, or wrong input tax credit, requiring the liable party to show cause for specified amounts.
S. 74Section 74 mandates the proper officer to issue notices for tax evasion or fraud, requiring the person to pay unpaid tax, interest, and penalties.
S. 75Section 75 outlines procedures for excluding stay periods in tax notices, determining tax if fraud is unsubstantiated, issuing orders within two years, and granting hearings.
S. 76Section 76 mandates collection and payment of tax to the government, with penalties and interest for non-compliance.
S. 77Section 77 allows refunds for taxes paid on transactions later deemed inter-State, with no interest on intra-State supply errors.
S. 78Section 78 mandates tax payments within three months or a shorter period set by the proper officer, with recovery proceedings if unpaid.
S. 79Section 79 outlines methods for recovering unpaid taxes or fees under the Puducherry Goods and Services Tax Act, 2017.
S. 80The section allows the Commissioner to extend tax payment in monthly installments with interest, but defaults make the entire balance due immediately.
S. 81Section 81 voids property transfers intended to defraud tax, unless made in good faith, for adequate consideration, or with proper officer's permission.
S. 82Section 82 ensures that tax, interest, or penalty liabilities are prioritized as first charges on a taxable person's property.
S. 83Section 83 allows the Commissioner to provisionally attach a taxable person's property to protect government revenue during tax proceedings.
S. 84Section 84 outlines procedures for adjusting and continuing tax recovery proceedings when there are changes in government dues during appeals or revisions.
S. 85Section 85 ensures joint liability for tax, interest, and penalties for a business transfer and mandates tax payment post-transfer.
S. 86Section 86 makes both the agent and principal jointly liable for tax on goods supplied or received on behalf of the principal.
S. 87Section 87 specifies that inter-company transactions during amalgamation are taxable and companies remain distinct until the order's effective date.
S. 88Section 88 makes directors of a private company liable for unpaid taxes if the company cannot recover them during liquidation.
S. 89Directors of a private company are jointly liable for unpaid taxes if they cannot be recovered, unless they prove no negligence.
S. 90Section 90 makes partners jointly and severally liable for tax, interest, or penalty, with specific rules for retired partners.
S. 91This section makes guardians, trustees, or agents liable for tax, interest, or penalties on behalf of minors or incapacitated persons, treating them as if they were capable adults.
S. 92Section 92 allows tax, interest, or penalty to be levied on court-appointed managers if a taxable person's business estate is under court control.
S. 93Section 93 determines liability for tax, interest, or penalty upon the death or partition of a taxable person under the Puducherry GST Act.
S. 94Section 94 outlines the liability of partners or members for tax, interest, and penalties after a firm, association, or Hindu Undivided Family discontinues or changes business.
S. 95Section 95 defines key terms for the Advance Ruling Authority in the Puducherry GST Act, including "advance ruling," "Appellate Authority," and "applicant."
S. 96Section 96 establishes a Puducherry Authority for Advance Ruling to provide tax rulings, with members from central and state tax officers.
S. 97Section 97 outlines the procedure for applying for an advance ruling on various tax-related questions under the Puducherry Goods and Services Tax Act, 2017.
S. 98Section 98 outlines the process for advance rulings on tax-related questions by the Authority, including application review, record examination, and hearings.
S. 99Section 99 establishes a Puducherry Appellate Authority for hearing appeals against advance ruling decisions on GST.
S. 100Section 100 allows appeals against advance rulings within 30 days, with possible extensions for valid reasons.
S. 101Section 101 allows the Appellate Authority to confirm or modify rulings and sends copies of decisions to relevant parties.
S. 102Section 102 allows the Authority to amend orders to correct errors within six months, barring enhancements to tax liability without a hearing.
S. 103Section 103 makes advance rulings by the Authority or Appellate Authority binding on the applicant and concerned officers unless circumstances change.
S. 104Section 104 voids advance rulings obtained fraudulently, applying the Act as if the ruling never existed.
S. 105Section 105 grants the Authority and Appellate Authority powers equivalent to a civil court for tax-related investigations and proceedings.
S. 106Section 106 grants the Authority and Appellate Authority power to establish their own procedures for handling appeals.
S. 107Section 107 allows aggrieved parties to appeal decisions under the Act and enables the Commissioner to review and direct appeals to the Appellate Authority.
S. 108Section 108 allows the Revisional Authority to review and correct erroneous tax decisions if prejudicial to revenue, but not if appealed or beyond certain time limits.
S. 109Section 109 establishes the appellate tribunal for handling appeals under the Puducherry GST Act, aligning with the Central GST Act.
S. 110Section 110 details the qualifications and terms for the appointment of President and Members in the State and Area Benches of the appellate tribunal.
S. 111Section 111 grants the Appellate Tribunal powers equivalent to a civil court to regulate its own procedures and enforce its orders.
S. 112Section 112 allows appeals against certain tax orders to the Appellate Tribunal and outlines the Commissioner's role in reviewing such orders.
S. 113Section 113 outlines the powers and procedures of the Appellate Tribunal in handling appeals under the Puducherry Goods and Services Tax Act.
S. 114The State President can delegate financial and administrative powers over the Appellate Tribunal benches to other members or officers, who must act under his supervision.
S. 115Section 115 mandates interest on refunds of overpaid taxes under certain conditions, as per section 56 rates.
S. 116Section 116 allows individuals to appear before tax authorities via an authorized representative, defined as a relative, employee, advocate, accountant, retired tax officer, or tax practitioner.
S. 117Section 117 allows aggrieved parties to appeal to the High Court from Appellate Tribunal orders if substantial legal questions are involved.
S. 118Section 118 allows appeals to the Supreme Court from certain orders of the Appellate Tribunal or High Court decisions certified for appeal.
S. 119Section 119 mandates payment of dues as per tribunal or court orders, regardless of pending appeals.
S. 120Section 120 regulates the filing of appeals or applications by state tax officers under certain monetary limits set by the Commissioner.
S. 121Section 121 prohibits appeals against specific decisions by state tax officers, including transfer of proceedings, seizure of records, prosecution sanctioning, and certain orders.
S. 122Section 122 outlines penalties for various tax evasion and non-compliance offenses under the Puducherry Goods and Services Tax Act, 2017.
S. 123Section 123 imposes a penalty of up to ₹5,000 for failing to provide required information returns within the specified time.
S. 124Section penalizes failure to provide required information or false returns with fines up to ₹25,000.
S. 125Section 125 imposes a penalty of up to ₹25,000 for violating any provisions of the Puducherry GST Act without a specific penalty.
S. 126Section 126 exempts minor tax breaches from penalties and mandates proportionate, fair penalties based on severity.
S. 127Section 127 allows the proper officer to levy penalties for non-compliance if not covered by other specified sections, after a hearing.
S. 128The section allows the government to waive penalties and late fees for certain taxpayers under specified conditions.
S. 129Section 129 allows detention or seizure of goods and conveyances transported in violation of the Act, with release upon payment of tax and penalty.
S. 130Section 130 outlines penalties for tax evasion, including confiscation of goods or conveyances and fines.
S. 131Section 131 outlines that penalties under the Act do not preclude additional punishments under other laws.
S. 132Punishment for certain offences
S. 133Section 133 penalizes unauthorized disclosure of tax information by officials or service providers, with special prosecution conditions for government servants.
S. 134Section 134 mandates court approval from the Commissioner for trying GST Act offenses, with trials restricted to First Class Magistrates.
S. 135Section presumes culpable mental state in prosecutions for offences requiring it, but allows accused to prove absence of such state.
S. 136Section 136 allows statements made in response to summons to be used in prosecution when the declarant is unavailable.
S. 137Section 137 holds company officers, partners, and trustees liable for offenses committed by their entities, with exceptions for due diligence.
S. 138Section 138 allows certain tax offences to be compounded by paying a prescribed amount, except for specific repeat or severe offenses.
S. 139Section 139 provides for provisional registration certificates for existing law registrants, with potential cancellation if conditions aren't met.
S. 140Section 140 allows registered persons to claim credit for unutilized input tax from previous returns under existing law, except in specific non-eligible circumstances.
S. 141Section 141 allows tax exemption for returned inputs or semi-finished goods processed outside the business premises if returned within six months, extendable by the Commissioner.
S. 142Section 142 allows refund of tax on returned goods and mandates supplementary invoices for price revisions.
S. 143Section 143 allows registered persons to send inputs or capital goods to job-workers without tax, with specific return and supply conditions.
S. 144Section 144 presumes the authenticity of documents produced or seized under the Act and allows unstamped documents as evidence.
S. 145Section 145 allows electronic documents, microfilms, and computer-generated statements to be admissible as evidence in proceedings under the Puducherry Goods and Services Tax Act.
S. 146Section 146 allows the government to designate a portal for e-filing, tax payments, and other related functions as recommended by the Council.
S. 147The section allows the government to treat certain intra-state supplies as deemed exports for tax purposes.
S. 148Section 148 allows the government to set special procedures for certain registered persons under GST.
S. 149Section assigns a compliance rating score to registered persons based on their adherence to the Act's provisions.
S. 150Section 150 lists various entities authorized to collect and remit goods and services tax in Puducherry.
S. 151Section 151 allows the Commissioner to collect statistics and require information related to the Act, barring disclosure of such information.
S. 152Section 152 prohibits disclosure or access to individual tax return information without consent, except for prosecution or statistical purposes.
S. 153Section 153 allows Assistant Commissioner-level officers to consult experts during tax investigations.
S. 154The section allows authorized officers to take samples of goods from taxable persons for inspection.
S. 155Section 155 states that the claimant must prove eligibility for input tax credit under the act.
S. 156Section 156 deems persons performing duties under the Act as public servants for Indian Penal Code protection.
S. 157Section 157 protects officials from legal action for good faith actions under the Act or its rules.
S. 158Section 158 protects tax-related information from disclosure except in specific legal or governmental proceedings.
S. 159Section 159 allows the Commissioner to publish details of tax proceedings or prosecutions in the public interest.
S. 160Section 160 allows proceedings under the Act to be valid despite errors, if they conform to the Act's intent.
S. 161Section 161 allows authorities to correct errors in their decisions within six months, except for clerical errors, and prohibits civil courts from reviewing such corrections.
S. 162Section 162 restricts civil courts from adjudicating any disputes arising from the Goods and Services Tax Act.
S. 163Section 163 mandates payment of a prescribed fee for providing copies of orders or documents upon request.
S. 164Section 164 empowers the Government to make rules for implementing the Act and to give them retrospective effect up to the Act's commencement date.
S. 165The section allows the government to issue notifications and regulations to implement the provisions of the Act.
S. 166Section 166 mandates that government rules, regulations, and notifications under the Act must be presented to the State Legislature for a 30-day review period.
S. 167The Commissioner can delegate powers under the Act to other authorities or officers via notification.
S. 168Section 168 grants the Commissioner authority to issue orders to State tax officers for uniform implementation of the Act.
S. 168APower of Government to extend time limit in special circumstances
S. 169Section 169 outlines various methods for serving legal documents under the Puducherry Goods and Services Tax Act.
S. 170Section rounds tax, interest, penalties, fines, refunds, and other sums to the nearest rupee.
S. 171Section 171 mandates passing on tax rate reductions to customers and allows the government to investigate if tax benefits are reflected in lower prices.
S. 172Section 172 allows the Government to issue orders to address difficulties in implementing the Act, subject to legislative review.
S. 173Section 173 repeals certain sections and schedules in the Puducherry Municipalities Act, 1973, and annuls state tax provisions conflicting with GST.
S. 174Section 174 repeals Puducherry Value Added Tax Act, 2007 and Puducherry Sugarcane Development and Levy of Cess Act, 1965, except for certain goods and items.
S. 2019(xv) to retrospectively levy State tax at the reduced rate of six per cent