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    <title>Puducherry Goods and Services Tax (Second Amendment) Act, 2020</title>
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    <description>Amendments to the Puducherry GST Act revise territorial definitions, expand references to services, clarify registration cessation and voluntary opt out, adjust invoice rules to allow government notification of categories where invoices or alternative documents are required or dispensed with, prescribe forms for tax deduction at source certificates, and permit extensions of procedural time limits by senior officers. The Act tightens anti evasion measures by imposing penalties on persons who retain benefits of specified transactions and broadens offence language to capture those who cause offences and retain benefits, while creating a government power to extend statutory time limits due to force majeure with retrospective effect.</description>
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