TaxTMI 
TaxTMI 
Puducherry Goods and Services Tax (Second Amendment) Rules, 2022.
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....y Goods and Services 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. Short title and commencement.- (1) These rules may be called the Puducherry Goods and Services Tax (Second Amendment) Rules, 2022. (2) Save as otherw....
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....s and figure, ", and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person" shall be omitted; (b) in sub-rule (4), in clause (b), after the words, "the details of", the words, "input tax credit in respect of" shall be inserted; 4. In rule 37 of the said rules.- (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, namel....
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....ed in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of ....
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.... letters and figure, "at the invoice level in FORM GSTR-2 and" shall be omitted; 7. In rule 43 of the said rules in sub-rule (1), the words, letters and figure, "FORM GSTR-2 and" at both the places where they occur, shall be omitted; 8. In rule 60 of the said rules, in sub-rule (7), for the words "auto-drafted", the words "auto-generated" shall be substituted; 9. Rules 69, 70, 71, 72, 73,....