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of <h1>Puducherry GST Rules Amend: File Returns with EVC; Review Process Updated for Deputy/Assistant Commissioner Decisions, Rule 109A.</h1> The Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2020, enacted under the Puducherry GST Act, 2017, introduce amendments effective from May 27, 2020. Registered companies under the Companies Act, 2013, can file returns via Electronic Verification Code (EVC) for specific periods in 2020. Amendments to Rule 109A specify that decisions by Deputy or Assistant Commissioners can be reviewed by officers not below the rank of Joint Commissioner (Appeals) or Assistant Commissioner (Appeals). These changes are effective upon publication in the Official Gazette as per the order of the Lieutenant-Governor of Puducherry.
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