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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 51/CT/2017-18, Puducherry, dated 31st 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) These rules may be called the Puducherry Goods and Services Tax

(Eleventh Amendment) Rules, 2017.

(2) They shall be deemed to have come into force with effect from the

27th day of October, 2017.

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of Newspapers for India

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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EXTRAORDINAIRE

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2017 }

| 31 {

No.

180 Poudouchéry

Mardi

Octobre

2017 (9 Kartika 1939)

No.

Puducherry

Tuesday

31st

October

2017

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LA GAZETTE DE L’ETAT

[ PART-I

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

Government Central Press

Directorate of Stationery and Printing

Puducherry - 605 009

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

(i) in rule 24, in sub-rule (4), for the words, figures and letters “on or

before 31st October, 2017”, the words, figures and letters “on or before 31st

December, 2017” shall be substituted;

(ii) in rule 45, in sub-rule (3), after the words “succeeding the said

quarter”, the words “or within such further period as may be extended by the

Commissioner by a notification in this behalf:

Provided that any extension of the time-limit notified by the

Commissioner of Central tax shall be deemed to be notified by the

Commissioner.” shall be inserted;

(iii) in rule 96, in sub-rule (2), the following provisos shall be

inserted, namely:-

“Provided that where the date for furnishing the details of outward

supplies in FORM GSTR-1 for a tax period has been extended in exercise

of the powers conferred under section 37 of the Act, the supplier shall

furnish the information relating to exports as specified in Table 6A of

FORM GSTR-1 after the return in FORM GSTR-3B has been furnished

and the same shall be transmitted electronically by the common portal

to the system designated by the Customs:

Provided further that the information in Table 6A furnished under the

first proviso shall be auto-drafted in FORM GSTR-1 for the said tax

period.”;

(iv) in rule 96A, in sub-rule (2), the following provisos shall be