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<h1>Puducherry GST Rules Amended: Rule 117 Extends FORM GST TRAN-1 Deadline; Rule 142 Adds Section 125 References.</h1> The Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2018, effective from September 10, 2018, introduce amendments to the Puducherry GST Rules, 2017. Key changes include the addition of sub-rule 1A to Rule 117, allowing the Commissioner to extend the deadline for submitting FORM GST TRAN-1 electronically until March 31, 2019, for registered persons facing technical issues. Additionally, those filing under sub-rule 1A can submit FORM GST TRAN-2 by April 30, 2019. Rule 142 is also amended to include references to section 125 alongside section 76.