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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 38/CT/2017-18, Puducherry, dated 17th October 2017)

NOTIFICATION

In exercise of the powers conferred by section 164 of the

Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017),

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

further to amend the Puducherry Goods and Services Tax Rules, 2017,

namely:-

1. (1) These rules may be called the Puducherry Goods and

Services Tax (Eighth Amendment) Rules, 2017.

(2) These rules shall be deemed to have come into force from

the 29th day of September, 2017.

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The Gazette of Puducherry

PART - II

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2017 } | 19 {

No. 61 Poudouchéry Jeudi

19

Octobre

2017

No.

Puducherry

Thursday

19th

October

2017

( 27 Asvina 1939 )

1156

LA GAZETTE DE L'ETAT

[PART–II

2. In the Puducherry Goods and Services Tax Rules, 2017,-

(i) in rule 24, in sub-rule (4), for the figures, letters and word,

“30th September”, the figures, letters and word “31st October” shall

be substituted;

(ii) in rule 118, for the words “a period of ninety days of the

appointed day”, the words and figures “the period specified in

rule 117 or such further period as extended by the Commissioner”

shall be substituted;

(iii) in rule 119, for the words “ninety days of the appointed

day”, the words and figures “the period specified in rule 117 or

such further period as extended by the Commissioner” shall be

substituted;

(iv) in rule 120, for the words “ninety days of the appointed

day”, the words and figures “the period specified in rule 117 or

such further period as extended by the Commissioner” shall be

substituted;

(v) in rule 120A, the marginal heading “Revision of declaration

in FORM GST TRAN-1” shall be inserted;

(vi) in FORM GST REG-29, -

(a)

for the heading, “Application for Cancellation of

Provisional Registration”, the heading, “Application

for Cancellation of Registration of Migrated Taxpayers”

shall be substituted;

(b)

under sub-heading Part-A, against item (i), for the

word and letters “Provisional ID”, the letters “GSTIN”

shall be substituted.

(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.