[ 911 ]
Registered with the Registrar
of Newspapers for India
under No. 10410
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - I
EXTRAORDINAIRE
EXTRAORDINARY
Publiée par
Published by
Autorité
Authority
2025 }
|
13 {
No.
120
Poudouchéry
Jeudi
13
Novembre
2025 (22 Kartika 1947)
No.
Puducherry
Thursday
13th
November
2025
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 18, Puducherry, dated 11th November 2025)
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 1 of the Puducherry Goods and Services
Tax (Second Amendment) Act, 2025 (Act No. 8 of 2025), the Lieutenant-Governor, Puducherry, hereby appoints
the lst day of October, 2025, as the date on which the provisions of clauses (ii) and (iii) of section 2, sections 3
to 5 and sections 7 to 15 of the said Act, shall come into force.
(By order of the Lieutenant-Governor)
YASIN M. CHOUDHARY, I.A.S.,
Secretary-cum-Commissioner (ST).
912
LA GAZETTE DE L’ETAT
[ PART-I
912
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 19, Puducherry, dated 11th November 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. (1) These rules may be called the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2025.
(2) These rules should be deemed to have been come into force with effect from 1st day of November, 2025.
2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after
rule 9, the following rule shall be inserted, namely:–
“9A. Grant of registration electronically.— Notwithstanding anything contained in rule 9, any person
who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal
based on data analysis and risk parameters, be granted registration electronically by the common portal, within
three working days from the date of submission of application.”.
3. In the said rules, in sub-rule (1) of rule 10, after the words and figure “under rule 9,”, the words, letters
and figures “rule 9A and rule 14A,” shall be inserted.
4. In the said rules, after rule 14, the following rule shall be inserted, namely:–
“14A. Option for taxpayers having monthly output tax liability below threshold limit.— (1) Any person
who has made application for registration under rule 8 and who determines that his total output tax liability on
supply of goods or services or both made to registered persons on account of Central tax and State tax or Union
Territory tax and Integrated tax and compensation cess, does not exceed two lakh and fifty thousand rupees per
month, shall have an option to get registration electronically, in accordance with the provisions of this rule.
(2) Any person, other than a person notified under sub-section (6D) of section 25, who has not opted
for authentication of Aadhaar number, shall not be eligible for grant of registration in terms of this rule.
(3) Notwithstanding anything contained in rule 11, a person registered under this rule in a State or
Union Territory shall not be eligible to obtain another registration in the same State or Union Territory
under this rule against the same Permanent Account Number (PAN).
(4) Upon successful authentication of Aadhaar number, the applicant referred to in sub-rule (1) shall
be granted registration electronically by the common portal, within three working days from the date of
submission of application.
(5) The registered person who intends to withdraw from the option availed under sub-rule (1), shall
file an application, in FORM GST REG-32, duly signed or verified through electronic verification code on
the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that the registered person shall not be allowed to file such application unless he/she has
furnished, -
(a) returns for a period of minimum three months, where such application is filed before 1st April,
2026;
(b) returns for a period of minimum one tax period, where such application is filed on or after 1st
April, 2026; and
(c) all the returns due for the period from the effective date of registration till the date of application
for withdrawal:
PART-I ]
LA GAZETTE DE L’ETAT
913
Provided further that the registered person shall be allowed to file such application where no
proceedings under section 29 have been initiated against such registered person.
(6) Where there is any change in particulars furnished in FORM GST REG-01 by the person who has
been granted registration under this rule, the said registered person shall get the particulars amended
under rule 19 before filing an application for withdrawal under sub-rule (5).
(7) Based on data analysis and risk parameters on the common portal, the provisions of sub-rule (4A)
of rule 8 relating to authentication of Aadhaar number or biometric-based Aadhaar authentication, taking
photograph of the applicant along with verification of original copy of documents uploaded along with
registration application in FORM GST REG-01, shall, so far as may be, apply to application for withdrawal
filed under sub-rule (5).
(8) The provisions of sub-rules (5) and (6) of rule 8 relating to issuance of acknowledgment, shall,
mutatis mutandis, apply to the application filed under sub-rule (5).
(9) The application filed for withdrawal under sub-rule (5), shall be verified in accordance with the
provisions of rule 9.
(10) Upon verification under sub-rule (9), the proper officer shall issue an order in FORM GST REG-33
allowing the application for withdrawal from the option availed under sub-rule (1) or order for rejection
of application in FORM GST REG-05, within a period specified under rule 9, as the case may be, which
shall be made available to the registered person on the common portal.
(11) The registered person who has received an order issued under sub-rule (10) allowing withdrawal
shall be able to furnish the details of output tax liability on supply of goods or services or both made to
registered persons, exceeding the output tax liability as referred to in sub-rule (1), from the first day of
succeeding month in which the said order has been issued.
(12) A registered person to whom an Order under sub-rule (10) has been issued, shall not amend the
details furnished in respect of output tax liability so as to exceed the limit of the output tax liability
specified in sub-rule (1) for the period prior to the first day of succeeding month in which the said order
has been issued.
(13) Where proceedings for cancellation of registration have been initiated by the proper officer after
the filing of withdrawal application and the said proceedings are pending, the withdrawal application
under sub-rule (5) shall be rejected by the proper officer and the provisions in relation to approval of
application on deemed basis under sub-rule (5) of rule 9, shall not be applicable in such case.”.
5. In the said rules, in FORM GST REG-01,-
(a) after the word, letters and figures “FORM GST REG-01” and before the words “Application for
Registration”, for the brackets, words and figures “[See rule 8(1)]”, the brackets, words, figures and letter
“[See rules 8(1) and 14A]” shall be substituted;
(b) in Part-B, in the table, after serial number 4 and the entries relating thereto, the following serial numbers
shall be inserted, namely:–
“4.1
Option for registration under rule 14A
YES
NO
4.1.1
Declaration by person opting for registration under rule 14A
I hereby declare that the aforesaid business shall abide by the conditions and
restrictions specified in the Act or the rules for opting to register under rule 14A.”;
and
914
LA GAZETTE DE L’ETAT
[ PART-I
914
(c) under the heading Instructions for submission of Application for Registration’, after serial number 8,
the following serial number shall be inserted, namely:–
“8A. Any person opting for registration under rule 14A shall undergo OTP based authentication of
Aadhaar number.”.
6. In the said rules, in FORM GST REG-02, after the word, letters and figures “FORM GST REG-02”, for the
brackets, words and figures “[See rule 8(5)]”, the brackets, words, figures and letter “[See rules 8(5) and 14A]” shall
be substituted.
7. In the said rules, for the FORM GST REG-03, the following Form shall be substituted, namely:–
“FORM GST REG-03
[See rules 9(2), 19(2) and 14A]
Reference Number :
Date :
To
Name of the Applicant
:
Address
:
GSTIN/GSTP ID (if available)
:
Application Reference No. (ARN) :
Date :
Notice for Seeking Additional Information / Clarification /
Documents relating to Application for
<< Registration/Amendment/Cancellation / Withdrawal >>
This is with reference to your << registration / amendment / cancellation / withdrawal >> application filed
vide ARN <> Dated -DD/MM/YYYY. The Department has examined your application and is not satisfied with it for
the following reasons:
1.
2.
3.
...
You are directed to submit your reply by .........(DD/MM/YYYY)
* You are hereby directed to appear before the undersigned on ......... (DD/MM/YYYY) at (HH:MM)
If, no response is received by the stipulated date or if proceedings under section 29 is initiated against
you, your application is liable for rejection.
Please note that no further notice / reminder will be issued in this matter.
Signature
:
Name of the Proper Officer :
Designation
:
Jurisdiction
:
* Not applicable for New Registration Application and Withdrawal.”.
PART-I ]
LA GAZETTE DE L’ETAT
915
8. In the said rules, for the FORM GST REG-04, the following Form shall be substituted, namely:–
“FORM GST REG-04
[See rules 9(2), 19(3) and 14A]
Clarification / Additional Information / Document for
<< Registration / Amendment / Cancellation / Withdrawal >>
1.
Notice details
Reference No.
Date
2.
Application details
Reference No.
Date
3.
GSTIN/GSTP ID, if applicable
4.
Name of Business (Legal)
5.
Trade name, if any
6.
Address
7.
Whether any modification in the application for registration or fields is required.-
Yes
No
(Tick one)
8.
Additional Information
9.
List of Documents uploaded
10.
Verification
I ................................................... hereby solemnly affirm and declare that the information given herein above
is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Place :
Name
:
Date :
Designation / Status
:
Note: -
1. For new registration, original registration application will be available in editable mode if option ‘Yes’
is selected in item 7.
2. For amendment of registration particulars, the fields intended to be amended will be available in editable
mode if option “Yes” is selected in item 7.
3. For withdrawal from option availed under rule 14A, item 7 will be disabled.”.
9. In the said rules, for the FORM GST REG-05, the following Form shall be substituted, namely:–
“FORM GST REG-05
[See rules 9(4), 19(4), 23(2) (b) and 14A]
Reference Number :
Date :
To
Name of the Applicant
:
Address
:
GSTIN/GSTP ID (if available)
:
916
LA GAZETTE DE L’ETAT
[ PART-I
916
Order of Rejection of Application for < Registration / Amendment / Cancellation / Withdrawal >
This has reference to your reply filed vide ARN .........., dated ............. . The reply has been examined and
the same has not been found to be satisfactory for the following reasons:
1.
2.
3.
... Therefore, your application is rejected in accordance with the provisions of the Act.
Or
You have not replied to the notice issued vide Reference No. ........, dated .............. within the time specified
therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.
Signature
Name :
Designation :
Jurisdiction”.
10. In the said rules, after the FORM GST REG-31, the following Form shall be inserted, namely:–
“FORM GST REG-32
[See rule 14A (5)]
Application for Withdrawal
1.
GSTIN
2.
Legal name
3.
Trade name, if any
4.
Address of Principal Place of business
5.
Option for registration under rule 14A
(i)
Yes
(ii)
No
6.
Aadhaar Authentication
(i)
Primary Authorized Signatory (auto)
(ii)
Promoter/Partner (auto)
7.
Reason for Withdrawal
(i) Output tax liability in respect of supply made
to registered person exceeds two lakh fifty
thousand rupees per month.
(ii) Other - Please specify
PART-I ]
LA GAZETTE DE L’ETAT
917
8.
Verification
I ................... hereby solemnly affirm and declare that I want to withdraw from the option availed under sub-rule
(1) of rule 14A and I understand that the provisions of sub-rule (4A), sub-rule (5) and sub-rule (6) of rule 8
and provisions of rule 9 relating to verification of the application and physical verification of places of
business and corresponding procedures and time period shall apply to my withdrawal application.
Signature of Authorised Signatory
Place :
Name
:
Date :
Designation / Status :
Instructions for submission of application for withdrawal.—
1. In ‘Option for registration under rule 14A’ field, option YES will be disabled on common portal.
2. Permanent Account Number (PAN) shall be verified with Income Tax database.
3. Aadhaar Authentication of Primary Authorised Signatory and one selected Promoter or Partner is
mandatory.
4. Before applying for withdrawal from the option availed under rule 14A, all the pending returns till the
date of application shall be furnished. It is mandatory to furnish returns for a period of minimum three
months, where such application has been filed before 1st April, 2026, and a minimum one tax period,
where such application is filed on or after 1st April, 2026.
5. Please ensure that no amendment application is pending at the time of filing of FORM GST REG-32.
6. Once FORM GST REG-32 is filed, no amendment application will be allowed to be filed till the disposal
of application under FORM GST REG-32.
7. ARN will be generated only after successful OTP based authentication of Aadhaar number or
completion of the process of biometric based Aadhaar authentication along with the verification of
original copy of the documents uploaded with the application in FORM GST REG-01.
8. Please note that filing of cancellation application will not be allowed once FORM GST REG-32 is filed
till the disposal of application.
9. In case, the proceedings under section 29 have been initiated, application for withdrawal in FORM
GST REG-32 will not be allowed to be filed.”.
11. In the said rules, after the FORM GST REG-32, the following Form shall be inserted, namely:–
“FORM GST REG-33
[See rule 14A (10)]
Reference Number
: <<>>
Date : DD/MM/YYYY
To
(Name)
:
(Address)
:
Registration Number (GSTIN)
:
Application Reference No. (ARN) :
Dated: DD/MM/YYYY
918
LA GAZETTE DE L’ETAT
[ PART-I
918
Order of withdrawal from option availed under sub-rule (1) of rule 14A
This has reference to your application number ............., dated submitted under sub- rule (6) of rule 14A
regarding withdrawal from the option availed under sub-rule (1) of rule 14A. Your application has been examined
and the same has been accepted under the provisions of sub-rule (11) of rule 14A. The amended certificate of
registration is available on your dashboard for download.
Signature
:
Name
:
Designation
:
Jurisdiction
:
Date :
Place :”.
(By order of the Lieutenant-Governor)
YASIN M. CHOUDHARY, I.A.S.,
Secretary-cum-Commissioner (ST).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 20, Puducherry, dated 11th November 2025)
NOTIFICATION
No. 18/2025-Puducherry GST (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 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 further amendments in the notification of the Commercial Taxes Secretariat, Government
of Puducherry issued vide G.O. Ms. No. 26/2018-Puducherry GST (Rate), dated 31st December, 2018, published in
the Official Gazette of Puducherry, Extraordinary Part-I, No. 180, dated 31st December, 2018, namely:–
In the said notification, in the Explanation, for clause (c), the following clause shall be substituted,
namely:–
“(c) “Nominated Agency” means, entities mentioned in Lists 13, 14 and 15 appended to Table I of
Notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India, Extraordinary,
Part-II, section 3 sub-section (i);”
2. This notification shall come into force on the 1st day of November, 2025.
(By order of the Lieutenant-Governor)
YASIN M. CHOUDHARY, I.A.S.,
Secretary-cum-Commissioner (ST).
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.