The Government of Puducherry on October 14, 2024, issued the Puducherry Goods and Services Tax (Amendment) Rules, 2024 to further amend the Puducherry Goods and Services Tax Rules, 2017.
The following amendments have been stated namely: -
• In rule 21 after the words, letters, and figures “FORM GSTR-1”, the letters, words, and figures “, as amended in FORM GSTR-1A if any,” shall be inserted.
• In rule 59 (4), with effect from 1st day of August 2024, for the words "two and a half lakh rupees" wherever they occur, the words "lakh rupees" shall be substituted.
• In Form GSTR-4A, for the brackets, letters, words, and figures "(Auto-drafted from GSTR-1, GSTR-5, and GSTR-7)", the brackets, letters, words and figures "Auto-drafted from GSTR-1, GSTR-1A, GSTR-5, GSTR-7)" shall be substituted.
Please refer to the notification attached below.
[Notification no. - G.O. Ms. No. 7]
