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Dated : 23-1-2020
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No. 12 Poudouchéry Jeudi 23 Janvier 2020 (3 Magha 1941)
No. Puducherry Thursday 23rd January 2020
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 2, Puducherry, dated 22nd January 2020)
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, on the recommendations of the Council, 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 (Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 1st day of January, 2020.
2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,- (a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word "31st December, 2019", the figures, letters and word "31st March, 2020" shall be substituted;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word "31st January, 2020", the figures, letters and word "30th April, 2020" shall be substituted.
3. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:-
[ 39 ]LA GAZETTE DE L'ETAT [ PART-I 4 0 40
P A R T - I ] "Note: Cardinality Means occurrence of field in the schema. Below are the meaning of various symbol used in this column:0..1: It means this item is optional and even if mentioned cannot be repeated
1..1: It means that this item is mandatory and can be mentioned only once.
1..n: It means this item is mandatory and can be repeated more than once
0..n: It means this item is optional but can be repeated many times. For example : Previous invoice reference is optional but if required one can mention many previous invoice reference.
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LA GAZETTE DE L'ETAT [ PART-I 4 2 42 PART-I ] LA GAZETTE DE L'ETAT 43 LA GAZETTE DE L'ETAT [ PART-I 4 4 44 PART-I ] LA GAZETTE DE L'ETAT 45 LA GAZETTE DE L'ETAT [ PART-I 4 6 46 PART-I ] LA GAZETTE DE L'ETAT 47 LA GAZETTE DE L'ETAT [ PART-I 4 8 48 PART-I ] LA GAZETTE DE L'ETAT 49 LA GAZETTE DE L'ETAT [ PART-I 5 0 50 PART-I ] LA GAZETTE DE L'ETAT 51 LA GAZETTE DE L'ETAT [ PART-I 5 2 52 PART-I ] LA GAZETTE DE L'ETAT 53 LA GAZETTE DE L'ETAT [ PART-I 5 4 54 PART-I ] LA GAZETTE DE L'ETAT 55. ) e c n a n
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online publication at "https://styandptg.py.gov.in" Published by The Director, Government Press Printed at: Government Central Press, Puducherry. Posted at: Puducherry HPO on every Tuesday