Puducherry Goods and Services Tax (Amendment) Rules, 2024.

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PART - I

 ➢ EXTRAORDINAIRE EXTRAORDINARY

Published by  ➢ Publiée par ➢ Autorité Authority ▪   2024 } | 21 {

No. 137 Poudouchéry Lundi 21 Octobre 2024 (29 Asvina 1946) No. Puducherry Monday 21st October 2024

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 7, Puducherry, dated 14th October 2024)

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, 2024.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, in rule 21,-

(i) in clause (f), after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted;

(ii) after clause (g), the following clause shall be inserted, namely: -

"(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or".

[ 891 ]LA GAZETTE DE L'ETAT [ PART-I 892 892 PART-I ] LA GAZETTE DE L'ETAT 893 LA GAZETTE DE L'ETAT [ PART-I 894 894 PART-I ] LA GAZETTE DE L'ETAT 895 LA GAZETTE DE L'ETAT [ PART-I 896 896 PART-I ] LA GAZETTE DE L'ETAT 897 LA GAZETTE DE L'ETAT [ PART-I 898 898 PART-I ] LA GAZETTE DE L'ETAT 899 LA GAZETTE DE L'ETAT [ PART-I 900 900 PART-I ] LA GAZETTE DE L'ETAT 901 LA GAZETTE DE L'ETAT [ PART-I 902 902 PART-I ] LA GAZETTE DE L'ETAT 903 LA GAZETTE DE L'ETAT [ PART-I 904 904 PART-I ] LA GAZETTE DE L'ETAT 905 ".

",PART-I ] LA GAZETTE DE L'ETAT 907 LA GAZETTE DE L'ETAT [ PART-I 908 908 PART-I ] LA GAZETTE DE L'ETAT 909 LA GAZETTE DE L'ETAT [ PART-I 910 910 PART-I ] LA GAZETTE DE L'ETAT 911 LA GAZETTE DE L'ETAT [ PART-I 912 912 PART-I ] LA GAZETTE DE L'ETAT 913 LA GAZETTE DE L'ETAT [ PART-I 914 914 PART-I ] LA GAZETTE DE L'ETAT 915 LA GAZETTE DE L'ETAT [ PART-I 916 916 PART-I ] LA GAZETTE DE L'ETAT 917 LA GAZETTE DE L'ETAT [ PART-I 918 918

.

.

.

S.No.

S.No.

e S.No.

eLA GAZETTE DE L'ETAT [ PART-I 924 924 PART-I ] LA GAZETTE DE L'ETAT 925 LA GAZETTE DE L'ETAT [ PART-I 926 926 PART-I ] LA GAZETTE DE L'ETAT 927 LA GAZETTE DE L'ETAT [ PART-I 928 928 PART-I ] LA GAZETTE DE L'ETAT 929 LA GAZETTE DE L'ETAT [ PART-I 930 930 PART-I ] LA GAZETTE DE L'ETAT 931 LA GAZETTE DE L'ETAT [ PART-I 932 932 PART-I ] LA GAZETTE DE L'ETAT 933 LA GAZETTE DE L'ETAT [ PART-I 934 934 PART-I ] LA GAZETTE DE L'ETAT 935 LA GAZETTE DE L'ETAT [ PART-I 936 936 PART-I ] LA GAZETTE DE L'ETAT 937 LA GAZETTE DE L'ETAT [ PART-I 938 938 PART-I ] LA GAZETTE DE L'ETAT 939 LA GAZETTE DE L'ETAT [ PART-I 940 940 PART-I ] LA GAZETTE DE L'ETAT 941 LA GAZETTE DE L'ETAT [ PART-I 942 942

(By order of the Lieutenant-Governor)

L. MOHAMED MANSOOR,

Additional Secretary to Government (Commercial Taxes).

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