TaxTMI 
TaxTMI 
The Puducherry Goods and Services Tax (Amendment) Rules, 2018.
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....words "ninety days", the words "one hundred and eighty days" shall be substituted; (ii) with effect from 1st January, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in column number (3), for the words "one per cent.", the words "half per cent. of the turnover in the State or Union territory" shall be substituted; (b) in Sl. No. 2, in column number (3), for the words "two and a half per cent.â€, the words "two and a half per cent. of the turnover in the State or Union territory" shall be substituted; (c) in Sl. No. 3, in column number (3), for the words "half per cent.", the words "half per cent. of the turnover of taxable supplies of goods in the State or Union territory" shall be substituted; (iii) in rule 20, the proviso shall be omitted; (iv) in rule 24, in sub-rule (4), for the figures, letters and word "31st December, 2017", the figures, letters and word "31st March, 2018" shall be substituted; (v) after rule 31, the following rule shall be inserted, namely:- -2- "31A. Value of supply in case of lottery, betting, gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the val....
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....tion of clearance in India to a place outside India."; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer -3- the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) (ii) (iii) 30 (iv) (v) à«©à«© à«© (vi) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters - hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; date of its issue; Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor; na....
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....Section 3, Sub-section (i), vide number G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted." with effect from 23rd October, 2017, in rule 96, (a) in sub-rule (1), for the words "an exporter", the words "an exporter of goods" shall be substituted; (b) in sub-rule (2), for the words "relevant export invoices", the words "relevant export invoices in respect of export of goods" shall be substituted; (c) in sub-rule (3), for the words "the system designated by the Customs shall process the claim for refund", the words "the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods" shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- "(9) The application for refund of integrated tax paid on the services exported out of India shall be filed....
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....al irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of Puducherry, Commercial Taxes Secretariat, notification issued vide G.O. Ms. No.34/CT/2017-18 dated the 20th September, 2017 published in the Gazette of Puducherry, Extraordinary, Part I, No.145 dated the 20th September, 2017 as amended from time to time. Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document....
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.... time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient,....
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.... 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. (1) 1. Upto 100 km. 2. Table Distance (2) Validity period (3) One day One additional day: For every 100 km. or part thereof thereafter Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the....
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.... 29th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and (g) the Act. Explanation. where the goods being transported are treated as no supply under Schedule III of The facility of generation and cancellation of e-way bill may also be made available through SMS. S. No. (1) 1. -9- ANNEXURE [(See rule 138 (14)] Description of Goods (2) Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers Kerosene oil sold under PDS Postal baggage transported by Department of Posts Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 2. 3. 4. 5. 6. 7. 8. Coral, unworked (0508) and worked coral (9601)"; Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) Currency Used personal and household effects (xii) with effect from 1st February, 2018, in rule 138A, i....