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of <h1>Puducherry GST Amendment: New Rules on Unutilized Input Tax Credit Refunds for Zero-Rated Supplies and Export Compliance.</h1> The Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2018, effective from October 9, 2018, amends the Puducherry Goods and Services Tax Rules, 2017. It revises sub-rules related to the refund of unutilized input tax credit for zero-rated supplies and integrated tax paid on exports. Specifically, it outlines conditions under which refunds can be claimed, considering prior benefits availed under specific notifications by the Government of Puducherry and the Government of India. The amendments focus on ensuring compliance with these conditions to qualify for tax refunds on exports.
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