GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 14, Puducherry, dated 18th September 2025)

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

(Third Amendment) Rules, 2025.

(2) Save as otherwise provided in these rules, they shall come into force from 22nd day of September, 2025.

Registered with the Registrar

of Newspapers for India

under No. 10410

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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online publication at “https://styandptg.py.gov.in”

Published by the Director, Government Press, Puducherry.

(By order of the Lieutenant-Governor)

YASIN M. CHOUDHARY, I.A.S.,

Secretary-cum-Commissioner (ST).

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