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of <h1>Puducherry GST Rules Amended: Rule 80 Renumbered, New FORM GSTR-9C Introduced for Financial Reconciliation.</h1> The Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2018, were enacted by the Lieutenant-Governor of Puducherry under the authority of the Puducherry Goods and Services Tax Act, 2017. These rules, effective from October 13, 2018, amend the Puducherry GST Rules, 2017, specifically renumbering sub-rules in Rule 80 and introducing FORM GSTR-9C for reconciliation statements. The form requires detailed financial reconciliation of turnover and input tax credit as per audited financial statements with those declared in the annual return. The amendment also includes instructions for completing the reconciliation and certification by auditors.
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