TMI BlogThe Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORM GST ITC-03 in accordance with the provisions of sub - rule (4) of rule 44 within a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-I after the statement in FORM GST ITC-03 has been furnished. , (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 140(1) and Section 140 (4) (a) , the words, figures, brackets and letter Section 140(1) , Section 140 (4) (a) and Section 140 (9) shall be substituted; (ii) in Serial No.7(a), in the table, in Serial No.7A, in the heading, after the word invoices , the words, brackets and letters (including Credit Transfer Document (CTD)) shall be inserted; (iii) after the words Designa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugust, 2017, namely:- 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import. . (By order of the Lieutenant-Governor) Dr. V.CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance) - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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