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TMI BlogPuducherry Goods and Services Tax (Second Amendment) Rules, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... ucherry Goods 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 (Second Amendment) Rules, 2022. (2) Save a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and figure, , and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person shall be omitted; (b) in sub-rule (4), in clause (b), after the words, the details of , the words, input tax credit in respect of shall be inserted; 4. In rule 37 of the said rules .- (a) for sub-rules (1) and (2), the following sub-rules shall be substituted, nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, at the invoice level in FORM GSTR-2 and shall be omitted; 7. In rule 43 of the said rules in sub-rule (1), the words, letters and figure, FORM GSTR-2 and at both the places where they occur, shall be omitted; 8. In rule 60 of the said rules, in sub-rule (7), for the words auto-drafted , the words auto-generated shall be substituted; 9. Rules 69, 70, 71, 72, 73, 74, 75, 76, 77 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e words Provided also that , the words Provided further that shall be substituted; 13. In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, FORM GSTR-3 or FORM GSTR-3B, as the case may be , the letters and figure, FORM GSTR-3B shall be substituted; 14. FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 of the said rules shall be omitted; 15. In FORM GST PCT-05 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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