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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:-
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No.
12
Poudouchéry
Jeudi
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No.
Puducherry
Thursday
23rd
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2020
