Puducherry Goods and Services Tax (Six Amendment) Rules, 2020. - G.O. Ms. No. 31 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 31, Puducherry, dated 20th July 2020) 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. (1) These rules may be called the Puducherry Goods and Services Tax (Six Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force on the date of publication of this rule in the Official Gazette. 2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26, in sub-rule (1), for the second proviso, the following provisos shall be substituted with effect from the 27th day of May, 2020, namely: Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through Electronic Verification Code (EVC). Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through Electronic Verification Code (EVC). . 3. In the said rules, in rule 109A,- (a) in sub-rule (1), (i) for the existing clause (a), the following shall be substituted, namely: (a) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner ; (ii) in clause (b), for the words and brackets the Assistant Commissioner (Appeals) , the following words and brackets shall be substituted, namely: any officer not below the rank of Assistant Commissioner (Appeals) . (b) in sub-rule (2), (i) for the existing clause (a) the following shall be substituted, namely: (a) any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner ; (ii) in clause (b), for the words and brackets the Assistant Commissioner (Appeals) , the following words and brackets shall be substituted, namely: any officer not below the rank of Assistant Commissioner (Appeals) . (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Secretary to Government (Finance).