DEMO|

54. Refund of tax.

52. Collection of tax at source.

50. Interest on delayed payment of tax.

49. Payment of tax, interest, penalty and other amounts.

48. Goods and services tax practitioners.

47. Levy of late fee.

43. Matching, reversal and reclaim of reduction in output tax liability.

42. Matching, reversal and reclaim of input tax credit.

41. Claim of input tax credit and provisional acceptance thereof.

39. Furnishing of returns.

38. Furnishing details of inward supplies.

37. Furnishing details of outward supplies.

34. Credit and debit notes.

29. Cancellation or suspension of registration

16. Eligibility and conditions for taking Input tax credit.

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PUDUCHERRY GOODS AND SERVICES TAX (AMENDMENT) ACT, 2022

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THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION G.O. Ms. No. 78/2022-23,Dated 26th October 2022

In exercise of the powers conferred by sub-section (2) of section 1 of the Puducherry Goods and Services Tax (Amendment) Act, 2022 (Act No. 4 of 2022), hereinafter referred to as "the said Act", the Lieutenant-Governor, Puducherry, hereby appoints the 1st day of October, 2022, as the date on which the provisions of sections 2 to 15 of the said Act shall come into force.

(By order of the Lieutenant-Governor)

M. Raju,

Commissioner-cum-Secretary to Government

(Finance).