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, on the recommendations of the Council, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely: -

1 . (1) These rules may be called the Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2020.

(2) Save as otherwise provided, they shall be deemed to have come into force on the 5 th day of May, 2020.

2. In the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 2 1st April, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, namely:-

"Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 201 3) shall, during the period from the 21 st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).".

3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely:-

"67A. Manner of furnishing of return by short messaging service facility

Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.

Explanation: For the purpose of this rule, a Nil return shall mean a return under section 3 9 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.".

(By order of the Lieutenant-Governor)

Shurbir Singh, I.A.S.,

Secretary to Government (Finance).