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TMI BlogThe Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 15t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule (4) of rule 44 within a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-I after the statement in FORM GST ITC-03 has been furnished.", (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" shall be inserted; 3. In the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be inserted, namely:- "Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40 (4) (a) and Section 140 (9)" shall be substituted; (ii) in Serial No.7(a), in the table, in Serial No.7A, in the heading, after the word "invoices", the words, brackets and letters "(including Credit Transfer Document (CTD))" shall be inserted; (iii) after the words "Designation/Status", the following shall be inserted, namely:- "Instructions: 1. Central Tax credit in terms of sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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