Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2020

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..... and Services Tax Act, 2017 (Act No. 6 of 2017) , the Lieu tenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following rules further to amend the Puducherry Goo ds and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall be deem .....

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..... return by short messaging service facility . Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be ver .....

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