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Puducherry Gazette · Government of Puducherry

Puducherry Goods and Services Tax (Third Amendment) Rules, 2022..

Published 09 December 2022

Department
FINANCE DEPARTMENT
Type
Extraordinary
Gazette no.
74
Part
II
Category
NOTIFICATION
Identifier
in.gazette.puducherry.2022-12-09.extraordinary-ii-issue-74
Languages
English, Tamil, French
Published at
Original source ↗

Registered No.

PY/44/2021-23

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II

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No. Puducherry Friday 9th December 2022

(18 Agrahayana 1944)

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. Ms. No. 88/FD/F2/2022-23, Puducherry, dated 09th December 2022)

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:— [ 1141 ]

1142 LA GAZETTE DE L'ETAT [PART–II

1. Short title and commencement.— (1) These rules may be called the Puducherry Goods and Services Tax (Third Amendment) Rules, 2022.

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

from the 15th day of November, 2022.

2. In the Puducherry Goods and Services Tax Rules, 2017

(hereinafter referred to as the said rules), in FORM GSTR-9,

under the heading Instructions, in paragraph 7, -

(A) for the figures, letters and words "between April, 2022 to September, 2022", the figures, letters and words "of April, 2022 to October, 2022 filed up to 30th November, 2022" shall be substituted;

(B) in the Table, in second column, -

(I) against serial numbers 10 and 11, for the figures and words "April, 2022 to September, 2022", the figures, letters and words "April, 2022 to October, 2022 filed up to 30th November, 2022" shall be substituted;

(II) against serial number 12, for the figures and words

"April, 2022 to September, 2022", the figures, letters and words "April, 2022 to October, 2022 up to 30th November, 2022" shall be substituted;

(III) against serial number 13, for the figures and words "April, 2022 to September, 2022", the figures, letters and words "April, 2022 to October, 2022 up to 30th November, 2022" shall

be substituted.

(By order of the Lieutenant-Governor) M. RAJU, I.A.S., Commissioner-cum-Secretary to Government (Finance). ———— online publication at "https://styandptg.py.gov.in" Published by The Director, Government Press, Puducherry.
Cite this issue. Puducherry Gazette, Government of Puducherry, 09 December 2022. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.puducherry.2022-12-09.extraordinary-ii-issue-74/. Archive identifier in.gazette.puducherry.2022-12-09.extraordinary-ii-issue-74.