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Dated : 7-9-2020
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No. 126 Poudouchéry Lundi 7 Septembre 2020 (16 Bhadra 1942)
No. Puducherry Monday 7th September 2020
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 42, Puducherry, dated 7th September 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 (Ninth Amendment) Rules, 2020.
(2) They shall be deemed to have come into force with effect from the 30th day of July, 2020.
2. In the Puducherry Goods and Services Tax Rules, 2017, for FORM GST INV-01, the following Form shall be substituted, namely:-
"FORM GST INV – 1
(See Rule 48)
Format/Schema for e-Invoice
Note 1 : Cardinality means whether reporting of the item(s) is mandatory or optional as explained below:
0..1 : It means that reporting of item is optional and when reported, the same cannot be repeated. 1..1 : It means that reporting of item is mandatory, but, cannot be repeated. 1..n : It means that reporting of item is mandatory and can be repeated more than once. 0..n : It means that reporting of item is optional, but, can be repeated more than once if reported. For example, previous invoice reference is optional, but, if required one can mention many previous invoice references.
Note 2 : Field specification Number (Max length : m, n) indicates 'm' places before decimal point and 'n' places after decimal point. For example, Number (Max length : 3, 3) will have the format 999.999.
[ 661 ]LA GAZETTE DE L'ETAT [ PART-I 662 662
PART-I ] LA GAZETTE DE L'ETAT 663 LA GAZETTE DE L'ETAT [ PART-I 664 664 PART-I ] LA GAZETTE DE L'ETAT 665 LA GAZETTE DE L'ETAT [ PART-I 666 666 PART-I ] LA GAZETTE DE L'ETAT 667 LA GAZETTE DE L'ETAT [ PART-I 668 668 PART-I ] LA GAZETTE DE L'ETAT 669 LA GAZETTE DE L'ETAT [ PART-I 670 670 PART-I ] LA GAZETTE DE L'ETAT 671 LA GAZETTE DE L'ETAT [ PART-I 672 672 PART-I ] LA GAZETTE DE L'ETAT 673 LA GAZETTE DE L'ETAT [ PART-I 674 674 PART-I ] LA GAZETTE DE L'ETAT 675 LA GAZETTE DE L'ETAT [ PART-I 676 676 PART-I ] LA GAZETTE DE L'ETAT 677 LA GAZETTE DE L'ETAT [ PART-I 678 678(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Secretary to Government (Finance).
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