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of <h1>Puducherry GST Rules Amended: Changes to Rules 59, 60, 61, 61A; New FORM-2B for Input Tax Credit Summary.</h1> The Puducherry Goods and Services Tax (Thirteenth Amendment) Rules, 2020, effective from November 10, 2020, introduces amendments to the Puducherry GST Rules, 2017. Key changes include revisions to rules 59 and 60 regarding the furnishing of outward and inward supply details, respectively. Rule 61 outlines the process for filing returns in FORM GSTR-3B, with provisions for monthly and quarterly submissions based on turnover. Rule 61A details the procedure for opting for quarterly returns. The amendments also introduce FORM-2B, an auto-drafted ITC statement, providing a summary of available and non-available input tax credits.
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