The Government of Puducherry on August 29, 2023, notified the Puducherry Goods and Services Tax (Second Amendment) Rules, 2023 further to amend the Puducherry Goods and Services Tax Rules,2017.
The following has been stated: -
•In the said rules, in rule 10A, for the portion beginning with the words and figure "as soon as may be, but not later than forty-five days" and ending with the words "in order to comply with any other provision" the following shall be substituted, namely:- "within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-I or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal".
•In the said rules, for rule 25, the following rule shall be substituted, namely: - "25. Physical verification of business premises in certain cases.
•In the said rules, after rule 88C, the following rule shall be inserted, namely: - "88D which talks about the Manner of dealing with differences in input tax credit available in an auto-generated statement containing the details of input tax credit and that availed in return.
•In the said rules, after rule 138E, with effect from a date to be notified later the following rule shall be inserted, namely: - "138F which talks about the Information to be furnished in case of intra-State movement of gold, precious stones, etc. and generation of e-way bills thereof.
They shall be deemed to have come into force on August 04, 2023.
The detailed notification is given in the document attached below.
[Notification No. G.O. Ms. No 2b]
