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    <title>Amendments in the notification of the Government of Puducherry, Commercial Taxes Department issued vide G.O. Ms. No.2/2019-Puducherry GST (Rate) dated the 13th March, 2019 - Compounding tax for supplier of Services.</title>
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    <description>A registered person who has availed input tax credit and opts to pay tax under this notification must debit the electronic credit or cash ledger an amount equivalent to input tax credit on inputs in stock, inputs in semi finished or finished goods held in stock, and on capital goods, treating the supply as falling under the credit reversal provisions; after payment any balance of input tax credit in the electronic credit ledger shall lapse.</description>
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      <description>A registered person who has availed input tax credit and opts to pay tax under this notification must debit the electronic credit or cash ledger an amount equivalent to input tax credit on inputs in stock, inputs in semi finished or finished goods held in stock, and on capital goods, treating the supply as falling under the credit reversal provisions; after payment any balance of input tax credit in the electronic credit ledger shall lapse.</description>
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