Puducherry Goods and Services Tax (Ninth Amendment) Rules, 2021.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 (Ninth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hrough FORM GST DRC-01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)" shall be substituted; (c) against item 5, in column (1), after the words and figures "within 30 days of its issue", the words, letters, figures and brackets, "scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (spec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X