GST – States – G.O.Ms. No. 08/A1/CT/2017 – Dated:- 29-6-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT Puducherry, dated 29.06.2017 G.O.Ms. No. 08/A1/CT/2017 NOTIFICATION G.S.R.(E).- 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 to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 22nd day of June, 2017. 2. In the Puducherry Goods and Services Tax Rules, 2017,- (a) in rule 1, in the heading, the word ,Ex
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tion 171 of the Act or the rules made thereunder. ; (f) in rule 22, in sub-rule (3), the words, brackets and figure sub-rule (1) of shall be omitted; (g) in rule 24,- (i) in sub-rule (1), the second proviso shall be omitted; (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through elec
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