The Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2017.

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....wers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall be deem....

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....ion of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act."; (iii) in rule 46, for the existing third proviso, the following proviso shall be substituted, namely:- "Provided also that in the case of the export of goods or services, the i....

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....n 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2- (a) Part A....