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TMI BlogThe Puducherry Goods and Services Tax (Fourteenth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 31 st day of December, 2018. 2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (l), the following sub-rule shall be inserted, namely:- (1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) in sub-rule (4), the following proviso shall be inserted, namely:- Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). . 7. In the said rules, in explanation (b) to sub-rule (5) of rule 89, the following clause shall be substituted, namely:- Adjusted Total turnover and relevant shall have the same meaning as assigned to them in sub-rule (4). . 8. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words export goods duly files , the words a departure manifest or shall be inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a other than a person in clause (a), has not furnished the returns for a consecutive of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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