Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2019.

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....(Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2019. (2) Save as otherwise provided, they shall be deemed to have come into force on the 26th....

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....invoices or debit notes or any other document prescribed under rule 36 - (i) issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or (ii) without receipt of goods or services or both; or (b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other....