THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification G.O. Ms. No. 62, Puducherry, dated 28th October 2020

In exercise of the powers conferred by the first proviso to rule 46 of the Puducherry Goods and Services lax Rules, 2017, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Secretariat. Government of Puducherry issued vide G O. Ms. No, 13/A1/CT/2017 dated the 29lh June. 2017. published in the Gazette of Puducherry, Extraordinary, Part I, No.94 dated the 29th June, 2017. namely: -

In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely, -

Table

Serial Number	Aggregate Turnover in the preceding Financial Year	Number of Digits of Harmonised System of Nomenclature Code (HSN Code)
(1)	(2)	(3)
1.	Uplo rupees five Crores	4
2,	more than rupees five Crores	6

Provided that a registered person having aggregate turnover up to five Crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons".

(By order of the Lieutenant-Governor)

Shurbir Singh, i.a.s.,

Secretary to Government (Finance).