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    <title>The Puducherry Goods and Services Tax (Thirteenth Amendment) Rules, 2018.</title>
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    <description>A new rule requires enrolled Goods and Services Tax Practitioners to pass a Computer Based Test conducted by NACIN, held twice yearly with online registration, fee payment, multiple choice questions, a prescribed syllabus covering GST Acts and Rules, qualifying marks of fifty per cent, no negative marking, and time-limited attempts with transitional allowances. The amendment also establishes electronic procedures for uploading summaries of pre-existing tax demands for recovery under the Act, posting such demands to Part II of the Electronic Liability Register, and requires an amendment form to update or rectify posted demands when orders are modified or recovered under prior law.</description>
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