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The PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017

Tax2017180 sections19 chapters

The Puducherry Goods and Services Tax Act, 2017, establishes the legal framework for the taxation of intra-State supplies of goods and services within the Union territory of Puducherry. It replaces previous indirect tax structures with a unified system, ensuring that tax is levied on the value of supply at each stage of the production and distribution chain. The Act mandates registration for businesses exceeding specific turnover thresholds, governs the input tax credit mechanism, and outlines procedures for filing returns, audits, and dispute resolution. It is essential for businesses to understand these rules to ensure compliance, claim credits, and avoid penalties.

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Chapter I PRELIMINARY →

  1. 1Short title and commencement

Chapter II ADMINISTRATION →

  1. 3Officers under this Act
  2. 4( 1) T he G over nmen t ma y, i n ad di ti on to t he o ff ic er s as may b e no ti fi ed u nd er
  3. 5(1) Subject to such conditions and limitations as the Commissioner may impose, an
  4. 6Authorisation of officers of central tax as proper officer in certain circumstances

Chapter III LEVY AND COLLECTION OF TAX →

  1. 7Scope of supply
  2. 8Tax liability on composite and mixed supplies
  3. 9Levy and collection
  4. 10Composition levy
  5. 11Power to grant exemption from tax

Chapter IV TIME AND VALUE OF SUPPLY →

  1. 12Time of supply of goods
  2. 13Time of supply of services
  3. 15Value of taxable supply

Chapter V INPUT TAX CREDIT →

  1. 16Eligibility and conditions for taking input tax credit
  2. 17Apportionment of credit and blocked credits
  3. 18Availability of credit in special circumstances
  4. 19Provided that where refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15.
  5. 20Explanation., For the purpose of this section, "principal" means the person referred to in section 143.
  6. 21Manner of recovery of credit distributed in excess

Chapter VI REGISTRATION →

  1. 22Persons liable for registration
  2. 23Persons not liable for registration
  3. 24Compulsory registration in certain cases
  4. 25Procedure for registration
  5. 26Deemed registration
  6. 27Special provisions relating to casual taxable person and non-resident taxable person
  7. 28Amendment of registration
  8. 29Cancellation or suspension of registration
  9. 30Revocation of cancellation of registration

Chapter VII TAX INVOICE, CREDIT AND DEBIT NOTES →

  1. 31Tax invoice
  2. 31AFacility of digital payment to recipient
  3. 32Prohibition of unauthorised collection of tax
  4. 33Amount of tax to be indicated in tax invoice and other documents
  5. 34Credit and debit notes

Chapter VIII ACCOUNTS AND RECORDS →

  1. 35Accounts and other records
  2. 36Period of retention of accounts

Chapter IX RETURNS →

  1. 37Furnishing details of outward supplies
  2. 38Furnishing details of inward supplies
  3. 39Furnishing of returns
  4. 40First return
  5. 41Claim of input tax credit and provisional acceptance thereof
  6. 42Matching, reversal and reclaim of input tax credit
  7. 43Matching, reversal and reclaim of reduction in output tax liability
  8. 43AProcedure for furnishing return and availing input tax credit
  9. 44Annual Return
  10. 45Final return
  11. 46Notice to return defaulters
  12. 47Levy of late fee
  13. 48Goods and services tax practitioners
  14. 49AUtilization of input tax credit subject to certain conditions
  15. 49BOrder of utilization of the input tax credit
  16. 50Interest on delayed payment of tax
  17. 51Tax deduction at source
  18. 52Provided that no refund to the deductor shall be granted, if the amount deducted has been credited to the electronic cash ledger of the deductee.
  19. 53Explanation., For the purposes of this section, the expression "concerned supplier" shall mean the supplier of goods or services or both making supplies through the operator.
  20. 53ATransfer of certain amounts

Chapter XI REFUNDS →

  1. 54Refund of tax
  2. 55Refund in certain cases
  3. 56Interest on delayed refunds
  4. 57Consumer Welfare Fund
  5. 58Utilization of Fund

Chapter XII ASSESSMENT →

  1. 59Self-assessment
  2. 60Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39.
  3. 61Scrutiny of returns
  4. 62Assessment of non-filers of returns
  5. 63Assessment of unregistered persons
  6. 64Provided that no such assessment order shall be passed without giving the person an opportunity of being heard.

Chapter XIII AUDIT →

  1. 65Audit by tax authorities
  2. 66Special audit

Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST →

  1. 67Power of inspection, search and seizure
  2. 68Inspection of goods in movement
  3. 69Power to arrest
  4. 70Power to summon persons to give evidence and produce documents
  5. 71Access to business premises
  6. 72Officers to assist proper officers

Chapter XV DEMANDS AND RECOVERY →

  1. 73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful-misstatement or suppression of facts
  2. 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful-misstatement or suppression of facts
  3. 75General provisions relating to determination of tax
  4. 76Tax collected but not paid to Government
  5. 77Tax wrongfully collected and paid to Central Government or State Government
  6. 78Initiation of recovery proceedings
  7. 79Recovery of tax
  8. 80Explanation., For the purposes of this section, the word “person” shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.
  9. 81Transfer of property to be void in certain cases
  10. 82Tax to be first charge on property
  11. 83Provisional attachment to protect revenue in certain cases
  12. 84Continuation and validation of certain recovery proceedings

Chapter XVI LIABILITY TO PAY IN CERTAIN CASES →

  1. 85Liability in case of transfer of business
  2. 86Liability of agent and principal
  3. 87Liability in case of amalgamation or merger of companies
  4. 88Liability in case of company in liquidation
  5. 89Liability of directors of private company
  6. 90Provided that nothing contained in this sub-section shall apply to any personal penalty imposed on such director.
  7. 91Liability of guardians, trustees, etc.
  8. 92Liability of Court of Wards, etc.
  9. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
  10. 94Liability in other cases

Chapter XVII ADVANCE RULING →

  1. 95Definitions
  2. 96Constitution of Authority for Advance Ruling
  3. 97Application for Advance Ruling
  4. 98Procedure on receipt of application
  5. 99Constitution of Appellate Authority for Advance Ruling
  6. 100Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.
  7. 101Orders of Appellate Authority
  8. 101ANational Appellate Authority for Advance Ruling
  9. 102Rectification of Advance Ruling
  10. 103Applicability of Advance Ruling
  11. 104Advance Ruling to be void in certain circumstances
  12. 105Powers of Authority, Appellate Authority and National Appellate Authority
  13. 106Procedure of Authority and Appellate Authority and National Appellate Authority
  14. 107(1) Any person aggrieved by any decision or order passed under this Act or the
  15. 108The Authority or the Appellate Authority **[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.
  16. 109Appellate Tribunal and Benches thereof
  17. 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
  18. 111Procedure before Appellate Tribunal
  19. 112Appeals to Appellate Tribunal
  20. 113Orders of Appellate Tribunal
  21. 114Financial and administrative powers of State President
  22. 115Interest on refund of amount paid for admission of appeal
  23. 116Appearance by authorised representative
  24. 117Appeal to High Court
  25. 118Appeal to Supreme Court
  26. 119Sums due to be paid notwithstanding appeal, etc.
  27. 120Appeal not to be filed in certain cases
  28. 121Non-appealable decisions and orders

Chapter XIX OFFENCES AND PENALTIES →

  1. 122Penalty for certain offences
  2. 123Penalty for failure to furnish information return
  3. 124Provided that the penalty imposed under this section shall not exceed five thousand rupees.
  4. 125General penalty
  5. 126General disciplines related to penalty
  6. 127Power to impose penalty in certain cases
  7. 128Power to waive penalty or fee or both
  8. 129Detention seizure and release of goods and conveyances in transit
  9. 130Confiscation of goods or conveyances and levy of penalty
  10. 131Confiscation or penalty not to interfere with other punishments
  11. 133Liability of officers and certain other persons
  12. 134Cognizance of offences
  13. 135Presumption of culpable mental state
  14. 136Relevancy of statements under certain circumstances
  15. 137Offences by Companies
  16. 138Compounding of offences

Chapter XX TRANSITIONAL PROVISIONS →

  1. 139Migration of existing taxpayers
  2. 140Transitional arrangements for input tax credit
  3. 141Transitional provisions relating to job work
  4. 142(1) Where any goods on which tax, if any, had been paid under the existing law

Chapter XXI MISCELLANEOUS →

  1. 143Job work procedure
  2. 144Explanation., For the purposes of job-work, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the job-worker.
  3. 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
  4. 146Common Portal
  5. 147Deemed Exports
  6. 148Special procedure for certain processes
  7. 149Goods and services tax compliance rating
  8. 150Obligation to furnish information return
  9. 151Power to collect statistics
  10. 152Bar on disclosure of information
  11. 153Taking assistance from an expert
  12. 154Power to take samples
  13. 155The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.
  14. 156Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person.
  15. 157All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act 45 of 1860).
  16. 158Disclosure of information by a public servant
  17. 159Publication of information in respect of persons in certain cases
  18. 160Assessment proceedings, etc., not to be invalid on certain grounds
  19. 161Rectification of errors apparent on the face of record
  20. 162Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.
  21. 163Save as provided in sections 117 and 118, no civil court
  22. 164Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.
  23. 165Power to make regulations
  24. 166The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act.
  25. 167Delegation of powers
  26. 168Power to issue instructions or directions
  27. 168APower of Government to extend time limit in special circumstances
  28. 169Service of notice in certain circumstances
  29. 170Rounding off of tax, etc.
  30. 171Antiprofiteering measure
  31. 172Removal of difficulties
  32. 173Amendment of certain Acts
  33. 174Repeal and saving

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