The Government of Puducherry on January 03, 2023, issued the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2022 to further amend the Puducherry Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• Rules 122, 124, 125, 134, and 137 have been omitted.
• In rule 127, in the marginal heading, for the word "Duties", the word "Functions", has been substituted and for the words "It shall be the duty of the Authority, -", the words "The authority shall discharge the following functions, namely: -" has been substituted.
• After rule 137, in the Explanation, for clause (a), the following clause has been substituted, namely: -
"(a) "Authority" means the Authority notified under sub-section (2) of section 171 of the Act".
These rules will come into force with effect from December 01, 2022.
[Notification No. G.O.MS.No.96]
