The Puducherry Goods and Services Tax (Amendment) Rules, 2017.
G.O.Ms. No. 08\/A1\/CT\/2017 Dated:- 29-6-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
\nCOMMERCIAL TAXES SECRETARIAT
\nPuducherry, dated 29.06.2017
\nG.O.Ms. No. 08\/A1\/CT\/2017
\nNOTIFICATION
\nG.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:-
\n1. (1) These rules may be called the Puducherry Goods and Services Tax (Amendment) Rules, 2017.
\n(2) They shall be deemed to have come into force with effect from the<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ithout supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ll be substituted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Puducherry Goods and Services Tax (Amendment) Rules, 2017.G.O.Ms. No. 08\/A1\/CT\/2017 Dated:- 29-6-2017 Puducherry SGSTGST – StatesPuducherry SGSTPuducherry SGSTGOVERNMENT 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), … Continue reading “The Puducherry Goods and Services Tax (Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6474","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6474"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6474\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(c) violates the provisions of section 171 of the Act or the rules made thereunder.”;
\n(f) in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (1) of” shall be omitted;
\n(g) in rule 24,-
\n (i) in sub-rule (1), the second proviso shall be omitted;
\n (ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
\n “(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)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n “5. Category of Registered Person
\n (i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
\n (ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
\n (iii) Any other supplier eligible for composition levy.”,
\n(j) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall be substituted;
\n(k) in Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days” shall be substituted;
\n(l) in Form GST REG-25,-
\n (i) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be substituted;
\n (ii) the words “Place” and “” shall b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n