The Puducherry Goods and Services Tax (Third Removal of Difficulties)

Order, 2019.

Whereas, clause (c) of sub-section (3) of section 31 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore, any person not covered bythe said clause has to issue a tax invoice;

Now, Therefore, in exercise of the powers conferred by section 172 of the said Act, the Lieutenant-Governor, Puducherry, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:-

1. Short title.- This Order may be called the Puducherry Goods and Services Tax (Third Removal of Difficulties) Order, 2019.

2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of sub-section (3) of section 31 of the said Act shall apply to a person paying tax under notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 2/2019-Puducherry GST (Rate), dated the 13th March, 2019, published in the Gazette of Puducherry, Extraordinary, Part-I No. 50, dated the 13th March, 2019.

(By order of the Lieutenant-Governor)

Tarsem Kumar, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).