TMI BlogPuducherry Goods and Services Tax (Second Amendment) Act, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act, 2017. BE it enacted by the Puducherry Legislative Assembly 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (2), after the words appointed day , the words within such time and shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), 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; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g words whether or not for a consideration, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 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 res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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