Puducherry Goods and Services Tax (Removal of Difficulties) Order, 2019.

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....ER No. 1/2019-State Tax Whereas, sub-section (1) of section 10 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this Order referred to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule-II to the said Act, may opt for the Scheme under the ....

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....unt, is resulting in their ineligibility for the aforesaid Scheme, causing hardships to a lot of small businesses and because of that certain difficulties have arisen in giving effect to the provisions of section 10; Now, therefore, in exercise of the powers conferred by section 172 of the Puducherry Goods and Services Tax Act, 2017 and in supersession of the Puducherry Goods and Services Tax, (R....