Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Notifications 2020 GST - States GST - States - 2020 This
← Previous Next →
  • Login

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Puducherry Goods and Services Tax (Second Amendment) Act, 2020 - 120/Leg/2020-LD - Puducherry SGST

Extract

..... 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. In section 10 of the principal Act, in sub-section (2), in clauses (b), (c) and (d), after the words “of goods”, the words “or services” shall be inserted. Am .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Puducherry Goods and Services Tax (Second Amendment) Act, 2020 - 120/Leg/2020-LD - Puducherry SGST

X X   X X   Extracts   X X   X X

..... entioned 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 the existing sub-section (1), the following sub-section shall be inserted, namely:- “(1A) Any person who retains the benefit .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Puducherry Goods and Services Tax (Second Amendment) Act, 2020 - 120/Leg/2020-LD - Puducherry SGST

X X   X X   Extracts   X X   X X

..... d 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 s .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Puducherry Goods and Services Tax (Second Amendment) Act, 2020 - 120/Leg/2020-LD - Puducherry SGST

X X   X X   Extracts   X X   X X

..... 2017. Retrospective exemption from, levy and collection of State tax in certain cases. 15. (1) Notwithstanding anything contained in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017 [published in the Gazette of Puducherry, Extraordinary Part-I, No. 95, dated the 29th June, 2017] by the Government on the recommendations of the Council, in exercise of the powers conferred under sub-section (1) of section 9 of the principal Act,- (i) no State tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of Septem .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Puducherry Goods and Services Tax (Second Amendment) Act, 2020 - 120/Leg/2020-LD - Puducherry SGST

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||