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<h1>Puducherry GST Rules Amended: New Sub-rule 3A, Rule 120A, and E-Way Bill Updates Effective September 2017.</h1> The Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2017, effective from September 15, 2017, introduces several amendments to the Puducherry GST Rules, 2017. Key changes include the addition of sub-rule 3A, allowing provisional registrants to opt for tax payment under section 10 from October 1, 2017, and the insertion of rule 120A, permitting revision of declarations in FORM GST TRAN-1. Amendments to rules 127 and 138 address performance reporting and e-way bill requirements for inter-state goods transport. Changes to forms GST TRAN-1, GSTR-4, and GST EWB-01 update procedures for tax credit claims and documentation.