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<h1>Puducherry GST Rules Amended: New Sub-Rule in Rule 59 Limits GSTR-1 Filing Without Prior GSTR-3B Submission.</h1> The Puducherry Goods and Services Tax (Amendment) Rules, 2021, effective from January 1, 2021, amends the Puducherry GST Rules, 2017. The amendment introduces a new sub-rule under Rule 59, which restricts registered persons from furnishing details of outward supplies in FORM GSTR-1 if they have not submitted the FORM GSTR-3B return for the preceding two months. Additionally, quarterly return filers and those restricted under Rule 86B from using their electronic credit ledger beyond 99% of their tax liability must also comply with this requirement. The amendment was enacted by the Lieutenant-Governor of Puducherry.