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<h1>Puducherry GST Rules Amended: Rule 89 and Rule 96A Updated for Refunds and Extensions; FORM GST RFD-01 Revised.</h1> The Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2017, issued by the Lieutenant-Governor of Puducherry, amends the existing Puducherry GST Rules, 2017. Effective from October 18, 2017, the amendment modifies rule 89 to allow either the recipient or supplier of deemed export supplies to file refund applications, provided certain conditions are met. Rule 96A is updated to permit extensions beyond three months for specific actions as allowed by the Commissioner. Additionally, changes to FORM GST RFD-01 include revisions to Statements 2 and 4, detailing refund processes for exports of services and supplies to SEZ units or developers.