Puducherry Goods and Services Tax (Second Amendment) Act, 2020

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....bly in the Seventy-first Year of the Republic of India as follows:- Short title and commencement. 1. (1) This Act may be called the Puducherry Goods and Services Tax (Second Amendment) Act, 2020. (2) Save as otherwise provided, sections 2 to 14 of this Act shall come into force on such date as the Government of Puducherry may, by notification in the Official Gazette, appoint. Amendment of section 2. 2. In section 2 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 o f 2017) (hereinafter referred as the principal Act), in clause (114), for the existing sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:- "(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh;". Amendment of section 10. 3....

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....n respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued.". Amendment of section 51 8. In section 51 of the principal Act,- (a) for the existing sub-section (3), the following sub-section shall be substituted, namely:- "(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed."; (b) sub-section (4) shall be omitted.". Amendment of section 122 9. In section 122 of the principal Act, after th....

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.... held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted; (d) in sub-section (5), for the words "existing law", the words "existing law, within such time and in such manner as may be prescribed" shall be substituted and shall be deemed to have been substituted; (e) in sub-section (6), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to" shall be substituted and shall be deemed to have been substituted. Insertion of new sect....