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<h1>Puducherry GST Fifth Amendment Rules, effective June 8, 2020, u/s 164 of the 2017 Act.</h1> The Government of Puducherry has designated June 8, 2020, as the effective date for the implementation of the provisions outlined in the Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2020. This decision was made under the authority granted by section 164 of the Puducherry Goods and Services Tax Act, 2017, and is documented in Government Order Ms. No.29, dated June 25, 2020. The amendment rules were initially notified on May 28, 2020, and published in the Puducherry Gazette. The notification was issued by the Secretary to the Government (Finance) on behalf of the Lieutenant-Governor.