Puducherry Goods and Services Tax (Amendment) Rules, 2021

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..... 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 the 1st day of January, 2021. 2 .....

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..... hed 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 both under section 37 in FORM GSTR-1 or .....

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