Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2020

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....17 (Act No.6 of 2017), the Lieutenant-Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely: - 1. Short Title and commencement.- (1) These rules may be called the Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall be deemed to have come i....

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....er.". 3. In the said rules, in rule 9, with effect from 21st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentica....

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....or authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application." , (iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely: "(5) If the proper officer fails to take any....