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of <h1>Puducherry GST Rules Amended: Registration Revocation, Duty Credit Scrips, New Payment Methods, and Form Updates Effective July 2022.</h1> The Puducherry Goods and Services Tax (Amendment) Rules, 2022, effective from July 5, 2022, introduce several amendments to the Puducherry GST Rules, 2017. Key changes include provisions for revoking suspended registrations upon filing pending returns, clarifying the value of Duty Credit Scrips, and specifying invoice declaration requirements for taxpayers exceeding certain turnover thresholds. Amendments also address erroneous refund deposits, introduce new payment methods like UPI and IMPS, and detail interest calculation on delayed tax payments. Additionally, updates to various GST forms and instructions, including GSTR-3B and GSTR-9, are outlined to enhance compliance and reporting.
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