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<h1>Puducherry Updates Tax Rules for Non-Composition Levy Under CGST Act; Compliance Required as per Sections 10, 12, and 14.</h1> The Government of Puducherry, through the Commercial Taxes Secretariat, issued a notification under the Central Goods and Services Tax Act, 2017, superseding a previous notification from October 24, 2017. The notification specifies that registered persons who did not opt for the composition levy under section 10 are required to pay State tax on the outward supply of goods at the time of supply, as per section 12(2)(a) of the Act. This includes situations covered by section 14. These registered persons must submit details and returns as outlined in Chapter IX of the Act and adhere to the prescribed tax payment period.