TMI BlogPuducherry Goods and Services Tax (Tenth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, 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 (Tenth Amendment) Rules, 2020. (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. . 3. In the said rules, in rule 9, with effect from 21 st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application. , (iii) in sub-rule (4), for the word, shall , the word may shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely: (5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. . 4. In the said rules, in rule 25, with effect from 21 st August, 2020, after the words failure of Aadhaar authentication , the words or due to not opting for Aadhaar authentication shall be inserted. (By order of the Lieu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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