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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.
Registered with the Registrar
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under No. 10410
Registered No. PY/44/2021-23
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Puducherry
Tuesday
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2023
