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of <h1>Puducherry GST Sixth Amendment: Changes in Rules 117, 119, 122-126, 137-138; E-way Bill Updates and New Forms.</h1> The Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2017, effective from July 1, 2017, introduce several changes to the Puducherry GST Rules, aligning them with the Central GST Rules. Key amendments include the omission of certain phrases in Rule 117, substitution of terms in Rule 119, and updates to Rules 122-126 and 137-138 regarding the constitution and functioning of various GST authorities and committees. The rules also detail the e-way bill requirements, including the generation, validity, and documentation necessary for the movement of goods. Additionally, specific exemptions from e-way bill requirements are outlined, along with the introduction of new forms and procedures for GST enrollment and refund applications.
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