Puducherry GST Rules Amend: Clarifications on Exempt Supplies, Supplier Documents, and Manual Filing in Rules 43, 54, 97A, 107A.

The Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2017, effective from November 15, 2017, introduce several changes to the Puducherry GST Rules. Key amendments include clarifications on exempt supplies in Rule 43, optional issuance of supplier documents in Rule 54, and provisions for manual filing and processing in new Rules 97A and 107A. Rule 109A outlines the appointment of an Appellate Authority for appeals against decisions under the Puducherry GST Act. New forms, such as FORM-GST-RFD-01A for manual refund applications, are introduced to support these amendments.

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