The Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2018.
G.O. Ms. No. 53 Dated:- 19-10-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 53, Puducherry, dated 19th October 2018)
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, 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 (Twelfth Amendment) Rules, 2018.
(2) They shall be deemed to have come into force with effect from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tober, 2017, published in the Gazette of India, Extraordinary Part-II, section 3, sub-section (i), vide number G.S.R. 1321(E), dated the 23rd October, 2017; or
(b) availed the benefit of Government of India, Ministry of Finance, Notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub- sect ion (i), vide number G.S.R. 1272(E) , dated the 13th October, 2017 or Notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i) vide number G.S.R. 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
st Export Promotion Capital Goods Scheme or Notification issued vide G.O. Ms. No. 40/2017-Puducherry GST (Rate), dated the 25th October, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 172, dated the 25th October, 2017 or Government of India, Ministry of Finance, Notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (i), vide number G.S.R. 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under Government of India, Ministry of Finance, Notification No.78/20l7-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary Part-II, Section 3, sub-section (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =