The Department of Commercial Taxes, Government of Puducherry on December 19, 2022, published Puducherry Goods and Services Tax (Third Amendment) Rules, 2022 to further amend the Puducherry Goods and Services Tax Rules 2017. This shall come into force on December 15, 2022.
The following has been amended namely: -
• In FORM GSTR-9 which states “annual returns to be filed by taxpayers registered under GST” under the heading Instructions, in paragraph 7, -
A) for the figures, letters, and words "between April 2022 to September 2022", the figures, letters, and words "of April 2022 to October 2022 filed up to 30th November 2022" shall be substituted.
B) in the Table, in the second column, -
(l) against serial numbers 10 & 11, for the figures and words "April 2022 to September 2022", the figures, letters, and words "April 2022 to October 2022 filed up to 301h November. 2022" shall be substituted.
(II) against serial number 12, for the figures and words "April 2022 to September 2022", the figures, letters, and words "April 2022 to October 2022 up to 30th November 2022" shall be substituted.
(lll) against serial number 13, for the figures and words "April 2022 to September 2022", the figures, letters, and words "April 2022 to October 2022 up to 30th November 2022" shall be substituted.
[Notification No. 88/FD/F2/2022-23]
