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TMI BlogThe Puducherry Goods And Services Tax (Second Removal Of Difficulties) Order, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... The Puducherry Goods And Services Tax (Second Removal Of Difficulties) Order, 2018 Order No. 02/2018-State Tax WHEREAS, sub-section (4) of section 16 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereafter in this Order referred to as the said Act) provides that a registered person shall not be entitled to take input tax credit in respect of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch error or omission, in return to be furnished for such tax period: Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) of section 16 and sub-section (3) of section 37; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Puducherry Goods and Services Tax Act, 2017, the Lieutenant Governor, Puducherry, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:- 1. Short title-This Order may be called the Puducherry Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March, 2019. . 3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely: - Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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