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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
➢ EXTRAORDINAIRE EXTRAORDINARY
➢ Publiée par Published by
➢ Autorité Authority
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▪ ➢ 2017 } | 24 { No. 11 Poudouchéry Vendredi 2 4 Mars 2017
No. Puducherry Friday 24th March 2017
( 3 Chaitra 1939 )
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 18/A1/CT/2017, Puducherry, dated 24th March 2017)
NOTIFICATION
188 LA GAZETTE DE L'ETAT [PART–II
THE PUDUCHERRY VALUE ADDED TAX
(AMENDMENT) RULES, 2017
1. Short title and commencement.— (1) These rules may be called
the Puducherry Value Added Tax (Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of April, 2017.
2. Amendment of rule 49.— In the Puducherry Value Added Tax Rules, 2007, in rule 49, in sub-rule (3), the following provisos shall be inserted, namely:—
"Provided that the serial number of the invoice shall be machine numbered or printed and it shall run consecutively for the whole of a financial year and such serial number shall contain only numerals and not any alphabet or special character;
Provided further that every dealer, having or proposed to have in future, additional place of business where invoice or bill is to be issued, shall assign a unique prefix number of not more than three digits exclusive to each place of business and such unique number shall be prefixed to the serial number of all the invoices or bills issued at the corresponding place of business separated by '/' (slash) or '-' (hyphen).".