In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby appoints the 21st day of November, 2019, as the date from which the provisions of rule 12 of the Puducherry Goods and Services Tax (Fourteenth) Amendment Rules, 2018 [notification issued vide G.O. Ms. No.4 dated the 14th January, 2019, published in the Gazette of Puducherry, Extraordinary, Part I, No.5, dated the 14th January, 2019], shall come into force.

2. This notification shall be deemed to have come into force on the 23rd day of April, 2019.

(By order of the Lieutenant-Governor)

Tarsem Kumar, i.a.s.,

Commissioner-cum-Secretary to Government (Finance).