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

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....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 (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to ....

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....C-03 in accordance with the provisions of sub - rule (4) of rule 44 within a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-I after the statement in FORM GST ITC-03 has been furnished.", (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and ....

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....e principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- "Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to an....

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....n 140 (4) (a)", the words, figures, brackets and letter "Section 140(1), Section 140 (4) (a) and Section 140 (9)" shall be substituted; (ii) in Serial No.7(a), in the table, in Serial No.7A, in the heading, after the word "invoices", the words, brackets and letters "(including Credit Transfer Document (CTD))" shall be inserted; (iii) after the words "Designation/Status", the following shall ....