Puducherry GST rules set electronic procedures for composition levy, registration, migration, amendment and cancellation. Rules under the Puducherry GST Act operationalise the composition levy and registration regime by prescribing electronic intimations and stock disclosures (Forms GST CMP-01/CMP-02/CMP-03), eligibility conditions and rates under section 10, processes for denial or withdrawal with show-cause and orders (Forms CMP-04 to CMP-07), and extensive registration procedures including PAN/mobile/email verification, provisional migration (FORM GST REG-25/REG-26), officer timelines, deemed approvals, digital certificate issuance (FORM GST REG-06) and form-based procedures for amendment, cancellation and revocation.
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Provisions expressly mentioned in the judgment/order text.
Puducherry GST rules set electronic procedures for composition levy, registration, migration, amendment and cancellation.
Rules under the Puducherry GST Act operationalise the composition levy and registration regime by prescribing electronic intimations and stock disclosures (Forms GST CMP-01/CMP-02/CMP-03), eligibility conditions and rates under section 10, processes for denial or withdrawal with show-cause and orders (Forms CMP-04 to CMP-07), and extensive registration procedures including PAN/mobile/email verification, provisional migration (FORM GST REG-25/REG-26), officer timelines, deemed approvals, digital certificate issuance (FORM GST REG-06) and form-based procedures for amendment, cancellation and revocation.
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