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    <title>Puducherry Goods and Services Tax (Amendment) Rules, 2022</title>
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    <description>Amendments to the Puducherry GST Rules revise procedural, payment, refund, invoice and interest rules: suspension of registration is deemed revoked upon furnishing pending returns; Duty Credit Scrips are included in valuation; taxpayers issuing invoices outside specified regimes must file a declaration; erroneous refunds repaid are to be re credited to the electronic credit ledger by order in FORM GST PMT 03A; UPI and IMPS are added as payment modes; interest calculation on delayed tax and wrongly availed input tax credit is specified; refund processes for exports, including electricity, and return and form templates are adjusted.</description>
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