The Commercial Taxes Secretariat, Puducherry on August 29, 2023, issued the Puducherry Goods and Services Tax (Second Amendment) Rules, 2023, to further amend the Puducherry Goods and Services Tax Rules, 2017.
The following has been amended namely: -
• Rule 8 which states “Tax liability on composite and mixed supplies” the following sub-rule (4A) has been substituted namely: -
“Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.”
• Rule 25 which states “Procedure for registration” has been substituted namely: -
“Physical verification of business premises in certain cases. –
“Where the proper officer is satisfied that the physical verification of the place of business of a person is required after the grant of registration, he may get such verification of the place of business done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG- 30 on the common portal within a period of fifteen working days following the date of such verification.
• Rule 88D which states “Manner of dealing with difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return” has been inserted
• Rule 138F which states “Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof” has been inserted.
This shall come into force on August 04, 2023
[Notification No. G.O. Ms. No. 26]
