Puducherry GST Rules amend tax terminology, add export bond/LUT refund rules, expand seizure and recovery procedures. The Amendment substitutes inclusive tax nomenclature, permits FORM GSTR-3B, inserts rule 96A requiring FORM GST RFD-11 bond/LUT and specified payment obligations for exports without payment of integrated tax, creates Chapter XVII for inspection/search/seizure with forms for authorisation, seizure, prohibition and provisional release (INS-01 to INS-05), and establishes Chapter XVIII on demands and recovery prescribing form-driven notices, attachment, auction, third party recovery, provisional attachment/restoration, installment payment procedures, and distribution of sale proceeds; Chapter XIX sets compounding procedures and associated forms.