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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:—

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Friday

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(18 Agrahayana 1944)

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.