Puducherry Goods and Services Tax (Amendment) Rules, 2021

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..... vices Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely: 1. Short title and commencement.-(1) These rules may be called the Puducherry Goods and Services Tax (Amendment) Rules, 2021. (2) These rules shall come into force on .....

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..... shing facility, if, he has not furnished the return in FORM GSTR-3B for preceding tax period; (c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or b .....

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