Commencement of rule 12 under Puducherry GST: amendment appointed to come into force with retroactive deemed effect. The Lieutenant Governor, under powers conferred by the Puducherry Goods and Services Tax Act, 2017, appoints 21 June 2019 as the date on which rule 12 of the Puducherry GST (Fourteenth) Amendment Rules, 2018 shall come into force, referencing the prior government notification; the notification also declares that it shall be deemed to have come into force on 23 April 2019.