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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.
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The Gazette of Puducherry
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No.
126
Poudouchéry
Lundi
7
Septembre
2020 (16 Bhadra 1942)
No.
Puducherry
Monday
7th
September
2020
