In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), read with clause (c) of rule 9 and rule 25 of the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2019 [hereinafter referred to as the rules], notified vide G.O.Ms.No.39, dated the 5th August 2019, published in the Gazette of Puducherry, Extraordinary Part-I, No.129, dated the 5th August 2019, the Lieutenant-Governor, Puducherry, hereby appoints the 21st day of April 2020, as the date from which the said provisions of the rules, shall come into force.

(By order of the Lieutenant-Governor)

Shurbir Singh, I.A.S.,

Secretary to Government (Finance).