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TMI BlogThe Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) , the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. ; (iii) in rule 46, for the existing third proviso, the following proviso shall be substituted, namely:- Provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (6) Where a return in FORM GSTR-3B has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3B , the additional amount shall be credited to the electronic credit ledger of the registered person. ; (v) in rule 83, with effect from 1 st July 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted; (vi) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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