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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 } | 27 { No. 40 Poudouchéry Mardi 2 7 J uin 2017
No. Puducherry Tuesday 27 th June 2017
( 6 Asadha 1939 )
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G. O. Ms. No. 7/A1/CT/2017, Puducherry, the 27th June 2017)
890 LA GAZETTE DE L'ETAT [P ART–II
THE PUDUCHERRY VALUE ADDED TAX
(SECOND AMENDMENT) RULES, 2017
1. Short title and commencement.— These rules may be called the
Puducherry Value Added Tax (Second Amendment) Rules, 2017.
(2) They shall come into force with immediate effect.
2. Amendment of rule 19.— In the Puducherry Value Added Tax Rules, 2007 (hereinafter referred to as the principal rules), in rule 19, after sub-rule (12), the following new sub-rule shall be inserted, namely,-
"(13) The dealers filing tax return in Form-I under sub-rule (1) and who are required to file the certificate of audit accounts in Form-CC prescribed under rule 52 for the financial year ending 31st March, 2017, shall furnish along with the return for the tax period preceding the appointed date of the Puducherry Goods and Services Tax Act, 2017, the rate-wise details of inventory as on the last day of that tax period.".
3. Insertion of Annexure in Form-I,— In the principal rules, in Form-1 appended under rule 19, after Annexure-V, the following Annexure shall be inserted, namely,-
"ANNEXURE-VI (To be attached with the return)
Rate-wise inventory details
| Sl. No. (1) | Description of goods (2) | Rate of tax (3) | Quantity (Nos./units/ kgs./tons./ltrs./ meters/others) (4) | Value (5) |
| Total |