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<h1>Puducherry GST Amendment: Input Tax Credit Limit Cut to 10%, New Restrictions on Electronic Credit Ledger.</h1> The Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2019, effective from December 26, 2019, amends the Puducherry GST Rules, 2017. Key changes include reducing the input tax credit limit from 20% to 10% under rule 36, effective January 1, 2020. Rule 86A introduces conditions for using the electronic credit ledger, allowing the Commissioner to restrict access if fraudulent or ineligible credits are suspected. This restriction can last up to one year. Additionally, from January 11, 2020, rule 138E requires certain taxpayers to furnish outward supply statements for two months or quarters to avoid restrictions.