Puducherry Goods and Services Tax (Second Amendment) Rules, 2025

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....ct 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 (Second Amendment) Rules, 2025.     (2) They shall come into force on the date of their publication in the Offi....

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....ioned in the said sub-section.". (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that where the notice or statement or order mentioned in sub-section (l) of section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned ....