The Government of Puducherry on January 10, 2023, issued the Puducherry Goods and Services Tax (Amendment) Rules, 2023 to further amend the Puducherry Goods and Services Tax Rules 2017.
The following amendments have been stated:
• After rule 37, the following rule has been inserted, namely: -
"37 A. Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof.- Where input tax credit has been availed by a registered person in the return in FORM GSTR-3B for a tax period in respect of such invoice or debit note, the details of which have been furnished by the supplier in the statement of outward supplies in FORM GSTR-I or using the invoice furnishing facility, but the return in FORM GSTR-3B for the tax period corresponding to the said statement of outward supplies has not been furnished by such supplier till the 30th day of September following the end of the financial year in which the input tax credit in respect of such invoice or debit note has been availed, the said amount of input tax credit shall be reversed by the said registered person, while furnishing a return in FORM GSTR-3B on or before the 3Oth day of November following the end of such financial year:
Provided that where the said amount of input tax credit is not reversed by the registered person in a return in FORM GSTR-3B on or before the 30th day of November following the end of the such financial year during which such input tax credit has been availed, such amount shall be payable by the said person along with interest thereon under section 50.
Provided further that where the said supplier subsequently furnishes the return in FORM GSTR-3B for the said tax period, the said registered person may re-avail the amount of such credit in the return in FORM GSTR-3B for a tax period thereafter.".
• In rule 46, in clause (f), the following proviso has been inserted, namely: -
"Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is un-registered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient.".
• In rule 46A, the following proviso shall be inserted, namely, -
"Provided that the said single "invoice-cum-bill of supply" shall contain the particulars as specified under rule 46 or rule 54, as the case may be, and rule 49.";
In rule 59, in sub-rule (6), after clause (c), the following clause shall be inserted, namely:-
"(d) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (l) of rule 88C in respect of a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-l or using the invoice furnishing facility for a subsequent tax period unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C.
• In rule 87, in sub-rule (8), the following proviso shall be inserted, namely:-
"Provided that where the bank fails to communicate details of Challan Identification Number to the Common Portal, the Electronic Cash Ledger may be updated on the basis of e-Scroll of the Reserve Bank of India in cases where the details of the said e-Scroll are in conformity with the details in challan generated in FORM GST PMT-06 on the Common Portal.".
• In the said rules, after rule 88B, the following rule shall be inserted, namely:-
"88C. Manner of dealing with difference in liability reported in the statement of outward supplies and that reported in return.- (1) Where the tax payable by a registered person, in accordance with the statement of outward supplies furnished by him in FORM GSTR-I or using the invoice Furnishing Facility in respect of a tax period, exceeds the amount of tax payable by such person in accordance with the return for that period furnished by him in FORM GSTR-3B, by such amount and such percentage, as may be recommended by the Council, the said registered person shall be intimated of such difference in Part A of FORM GST DRC-018, electronically on the common portal, and a copy of such intimation shall also be sent to his email address provided at the time of registration or as amended from time to time, highlighting the said difference and directing him to-
(a) pay the differential tax liability, along with interest under section 50, through FORM GST DRC-03; or
(b) explain the aforesaid difference in tax payable on the common portal, within a period of seven days.
(2) The registered person referred to sub-rule (1) shall, upon receipt of the intimation referred to in that sub-rule, either,-
(a) pay the amount of the differential tax liability, as specified in Part A of FORM GST DRC-01B, fully or partially, along with interest under section 50, through FORM GST DRC-03 and furnish the details thereof in Part B of FORM GST DRC-0IB electronically on the common portal; or
(b) furnish a reply electronically on the common portal, incorporating reasons in respect of that part of the differential tax liability that has remained unpaid, if any, in Part B of FORM GST DRC-OIB, within the period specified in the said sub-rule.
(3) Where any amount specified in the intimation referred to in sub-rule (l) remains unpaid within the period specified in that sub-rule and where no explanation or reason is furnished by the registered person in default or where the explanation or reason furnished by such person is not found to be acceptable by the proper officer, the said amount shall be recoverable in accordance with the provisions of section 79.".
• In the said rules, in rule 89, in sub-rule (2), -
(i) after clause (k), the following clauses shall be inserted, namely: -
"(ka) a statement containing the details of invoices viz. number, date, value, tax paid and details of payment, in respect of which refund is being claimed along with a copy of such invoices, proof of making such payment to the supplier, the copy of the agreement or registered agreement or contract, as applicable, entered with the supplier for the supply of service, the letter issued by the supplier for cancellation or termination of agreement or contract for the supply of service, details of payment received from the supplier against cancellation or termination of such agreement along with proof thereof, in a case where the refund is claimed by an unregistered person where the agreement or contract for the supply of service has been cancelled or terminated;
(kb) a certificate issued by the supplier to the effect that he has paid tax in respect of the invoices on which refund is being claimed by the applicant; that he has not adjusted the tax amount involved in these invoices against his tax liability by issuing credit note; and also, that he has not claimed and will not claim a refund of the amount of tax involved in respect of these invoices, in a case where the refund is claimed by an unregistered person where the agreement or contract for the supply of service has been cancelled or terminated;";
(ii) in clause (m), after the proviso, the following proviso shall be inserted, namely: - "Provided further that a certificate is not required to be furnished in cases where a refund is claimed by an unregistered person who has borne the incidence of tax.".
• In the said rules, in rule 108, for sub-rule (3), the following sub-rule shall be substituted, namely: -
"(3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-O1 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of an appeal.".
• In the said rules, for rule 109, the following rule shall be substituted, namely: -
"109. Application to the Appellate Authority. - (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be filed in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.
(2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating the appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorized by him on this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of an appeal under sub-rule (1):
Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, the date of submission of such copy shall be considered as the date of filing of an appeal.".
• In the said rules, after rule 109B, the following rule shall be inserted, namely: -
109C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-O1/03W:
Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of the filing of such application:
Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2) of section 107, as the case may be.";
• In the said rules, in FORM GST REG-01, -
(i) in PART A, in the note, for the words, "Authorised signatory filing the application shall provide his mobile number and email address", the words, "E-mail Id and Mobile Number shall be auto-populated from Income Tax database as linked with the Permanent Account Number of the applicant" shall be substituted;
(ii) in the instructions for submission of Application for Registration, paragraph 2 shall be omitted.
• For FORM GST REG-19 has been amended.
• The FORM GST APL-01/03 W which specifies the application for Withdrawal of Appeal Application, the FORM GST DRC-O1B which specifies PART-A (System Generated) Intimation of difference in liability reported in the statement of outward supplies and that reported in return, FORM GST DRC- 03 specifies Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement [or intimation of tax ascertained through FORM GST DRC-01A has been inserted.
[Notification No. G.O. Ms. No. 104/F2/2022-23]
