Puducherry Goods and Services Tax (Amendment) Rules, 2021 - G.O. Ms. No. 1 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 1, Puducherry, dated 1st January 2021) NOTIFICATION In 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, on the recommendations of the Council, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely: 1. Short title and commencement.-(1) These rules may be called the Puducherry Goods and Services Tax (Amendment) Rules, 2021. (2) These rules shall come into force on the 1st day of January, 2021. 2. In the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), in rule 59, after sub-rule (5), the following sub-rule shall be inserted namely:- (6) Notwithstanding anything contained in this rule,- (a) a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if, he has not furnished the return in FORM GSTR-3B for preceding two months; (b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if, he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if, he has not furnished the return in FORM GSTR-3B for preceding tax period. . (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Commissioner-cum- Secretary to Government (Finance)