Puducherry GST Amendment Rules Extend Deadlines, Update Export Reporting in FORM GSTR-1, Effective October 27, 2017.

The Puducherry Goods and Services Tax (Eleventh Amendment) Rules, 2017, enacted by the Lieutenant-Governor of Puducherry, amend the existing GST rules under the Puducherry Goods and Services Tax Act, 2017. Effective from October 27, 2017, the amendments include extending deadlines in rule 24, sub-rule (4) from October 31, 2017, to December 31, 2017, and allowing the Commissioner to extend deadlines in rule 45, sub-rule (3). Additionally, new provisions in rules 96 and 96A address the furnishing of export details in FORM GSTR-1, ensuring electronic transmission to Customs. These changes aim to streamline GST compliance and reporting.