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

La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II

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EXTRAORDINAIRE

EXTRAORDINARY

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2017 } | 24 {

No. 11 Poudouchéry

Vendredi

24

Mars

2017

No.

Puducherry

Friday

24th

March

2017

( 3 Chaitra 1939 )

Registered with the Registrar

of Newspapers for India

under No.10410

Registered No.

SSP/PY/44/2015-17

WPP No. TN/PMG(CCR)/

WPP-88/2015-17

Dated : 24-3-2017

Price : ` 1-00

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 18/A1/CT/2017, Puducherry, dated 24th March 2017)

NOTIFICATION

In exercise of the powers conferred by section 71 of the

Puducherry Value Added Tax Act, 2007 (Act No. 9 of 2007),

the Lieutenant-Governor, Puducherry, hereby makes the following rules

further to amend the Puducherry Value Added Tax Rules, 2007,

namely:—

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).”.

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.,

Commissioner-cum-Secretary

to Government (Finance).

————

online publication at “http://styandptg.puducherry.gov.in”

Government Central Press

Directorate of Stationery and Printing

Puducherry-605 009.