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    <title>Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2023</title>
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    <description>A new sub-rule deems the value of services where a supplier provides a corporate guarantee to a related person to be a prescribed minimum of the guarantee amount or the actual consideration, whichever is higher, for valuation purposes. The amendments also change rule 142 to require issuance of an intimation rather than an order, add a one year lapse provision for certain orders, revise registration and cancellation forms including REG-08 and GSTR-8, and expand enrolment categories in FORM GST PCT-01.</description>
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