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    <title>The Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2017.</title>
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    <description>The amendment revises deadlines, exchange rate determination, export invoice endorsements, return filing mechanics and form headings: rule 24(4) deadline extended to on or before 30th September, 2017; rule 34 prescribes the rate of exchange for goods as the Board&#039;s Customs Act notification and for services as per generally accepted accounting principles; rule 46 requires specified export invoice endorsements and recipient/delivery/country details; rule 61 permits furnishing returns in FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended and prescribes electronic generation and adjustment mechanisms for FORM GSTR-3; rules 83 and 89 receive textual substitutions and TRAN-1/TRAN-2 headings are changed to &quot;HSN as applicable.&quot;</description>
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