Puducherry Goods and Services Tax (Amendment) Rules, 2023.

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Registered No. PY/44/2021-23 Registered with the Registrar of Newspapers for India under No. 10410 Amﬂºƒˆ \VWÈ ∂´E>µ La Gazette de L' État de Poudouchéry The Gazette of Puducherry

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No. 6 Poudouchéry Mardi 10 Janvier 2023 (20 Pausa 1944)

No. Puducherry Tuesday 10th January 2023

GOVERNMENT OF PUDUCHERRY

FINANCE DEPARTMENT

(G.O. MS. NO. 104/F2/2022-23, Puducherry, dated 10th January 2023)

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. Short title and commencement.— (1) These rules may be called the Puducherry Goods and Services Tax (Amendment) Rules, 2023.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on 26th day of December, 2022.

2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,- (i) in sub-rule (1), the words and letters, "mobile number, e-mail address," shall be omitted;

(ii) in sub-rule (2), in clause (a), after the words "Direct Taxes", the words "and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number" shall be inserted;

(iii) in sub-rule (2), clauses (b) and (c) shall be omitted;

3. In the said rules, in rule 12, in sub-rule (3), after the word, "Where,", the words, brackets and figure, "on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or", shall be inserted.

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(iii)

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e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay

tax u/s 9(5) [Supplier to report]

e-commerce

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"FORM GST DRC-01B

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(By order of the Lieutenant-Governor)

M. RAJU, I.A.S., Commissioner-cum-Secretary to Government (Finance).

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online publication at "https://styandptg.py.gov.in" Published by the Director, Government Press, Puducherry.