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<h1>Puducherry GST rules amend valuation, input tax credit, invoicing, returns, ledgers, refunds and assessment procedures.</h1> The amendment prescribes detailed rules for valuation of supplies (including non monetary consideration, related party and agent transactions), comprehensive input tax credit conditions, apportionment and reversal methods, standardized tax invoice and delivery challan requirements, electronic return, ledger and refund procedures with specified forms and formulas, transitional arrangements for carrying forward credits and stock declarations, and procedural frameworks for assessment, audit, advance ruling and appeals.
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