Puducherry Goods and Services Tax (Six Amendment) Rules, 2020.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervices Tax Act, 2017 (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 (Six Amendment) Rules, 2020.    (2) Save as otherwise provided, they shall come into....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through Electronic Verification Code (EVC).". 3. In the said rules, in rule 109A,- (a) in sub-rule (1), (i) for the existing clause (a), the following shall be substituted, namely:- "(a) any offic....