Input Tax Credit declaration period extended; electronic FORM GST ITC submission required via common portal. Amendments alter timelines, forms and procedures under the Puducherry GST Rules: the period in rule 3 is extended to ninety days; rule 17 allows grant of UIN after a Ministry of External Affairs recommendation and substitutes FORM GST REG-13 with expanded entity, authorised signatory, address, bank and documentary verification fields; rule 40 requires electronic declaration of eligibility for input tax credit in FORM GST ITC-01 within the prescribed period or any Commissioner-notified extension; rule 103 raises the minimum rank for Authority for Advance Ruling members to Joint Commissioner; rule 87 adds challan validity and alternative international payment routes; TRAN-1 column headings and cross-references are updated.
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Provisions expressly mentioned in the judgment/order text.
Input Tax Credit declaration period extended; electronic FORM GST ITC submission required via common portal.
Amendments alter timelines, forms and procedures under the Puducherry GST Rules: the period in rule 3 is extended to ninety days; rule 17 allows grant of UIN after a Ministry of External Affairs recommendation and substitutes FORM GST REG-13 with expanded entity, authorised signatory, address, bank and documentary verification fields; rule 40 requires electronic declaration of eligibility for input tax credit in FORM GST ITC-01 within the prescribed period or any Commissioner-notified extension; rule 103 raises the minimum rank for Authority for Advance Ruling members to Joint Commissioner; rule 87 adds challan validity and alternative international payment routes; TRAN-1 column headings and cross-references are updated.
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