Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2021.

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..... ds and Services 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 (Fifth Amendment) Rules, 2021. (2) They shall be deemed .....

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..... e condition above. ; (iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely:- Provided further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021. . (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Commissioner-cum .....

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