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    <title>The Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2017.</title>
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    <description>Persons provisionally registered or applying for registration may opt into the composition scheme from the first day of October by filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; filing TRAN-1 is disallowed after ITC-03. Registered persons who submitted TRAN-1 may revise it once within prescribed timelines or any Commissioner-approved extension. Rules also mandate quarterly performance reports, require principals to generate e-way bills for inter-State job-work consignments and for exempt persons transporting handicraft goods, and amend TRAN-1, GSTR-4 and EWB-01 form entries and notes.</description>
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