In exercise of the powers conferred by sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, (hereinafter referred as said rules), the Lieutenant-Governor, on the recommendations of the Council, and in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 66, dated the 31st December, 2019, published in the Gazette of Puducherry, Extraordinary Part I, No. 234, dated the 31st December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than a Special Economic Zone unit a those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds five crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person.

2. This notification shall come into force with effect from the 1st day of October, 2020.

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance)

CORRIGENDUM No. 413-B/CTD/GST Cell/2018, , dated 7th September 2020

In the notification issued vide G.O. Ms. No. 9, dated 1st April, 2020 of the Commercial Taxes Secretariat, Government of Puducherry, published in the Official Gazette of Puducherry, Extraordinary Part-I, No. 58, dated 1st April, 2020, in the first para for "G.O. Ms. No. 68" read "G.O. Ms. No. 66".

Shurbir Singh, i.a.s.,

Secretary to Government (Finance).