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THE PUDUCHERRY GOODS AND SERVICES TAX (FOURTH REMOVAL OF DIFFICULTIES) ORDER, 2018

..... No. 04/2018-State Tax WHEREAS, sub-section (4) of section 52 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereafter in this Order referred to as the said Act) provides that every operator who collects the amount specified in sub-section (1) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through i .....

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..... utenant Governor, Puducherry, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: - 1. Short title. -This Order may be called . 2. In section 52 of the Puducherry Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: - Explanation: - For the purposes of this sub-section, it is hereby decla .....

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