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<h1>Puducherry GST Notification Amended: Special Procedure Effective January 2024, Retrospective from July 2023, per G.O. Ms. No. 32.</h1> The Government of Puducherry has amended Notification G.O. Ms. No. 25, dated August 29, 2023, under the Puducherry Goods and Services Tax Act, 2017. The amendment, issued as G.O. Ms. No. 32 on October 10, 2023, introduces a special procedure effective from January 1, 2024. This amendment is retrospectively applicable from July 31, 2023. The amendment was made on the recommendation of the Council and is authorized by the Lieutenant-Governor of Puducherry.