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Act, Rules

Sl.NoGazette No. State Tax Notification No. & DateCentral Tax Notification No. & DateRemarks
20182018201820182018
15G.O. Ms. No. 5 dt. 03.01.201801/2018-Central Tax ,dt. 01-01-2018Seeks to amend Notifification G.O. Ms. No.9/A1/CT/2017 dt.29.06.2017 so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
2-Deemed to be issued under SGST Act02/2018-Central Tax ,dt. 20-01-2018Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
38G.O. Ms. No. 8 dt. 23.01.201803/2018-Central Tax ,dt. 23-01-2018Puducherry Goods and Services Tax (Amendment) Rules, 2018
49G.O. Ms. No. 9 dt. 23.01.201804/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-1
510G.O. Ms. No. 10 dt. 23.01.201805/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-5
611G.O. Ms. No. 11 dt. 23.01.201806/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-5A
712G.O. Ms. No. 12 dt. 23.01.201807/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-6
8-Deemed to be issued under SGST Act08/2018-Central Tax ,dt. 23-01-2018Extension of date for filing the return in FORM GSTR-6
913G.O. Ms. No. 13 dt. 23.01.201809/2018-Central Tax ,dt. 23-01-2018Amendment of .notification issued vide G.O. Ms. No. 5/A1/CT/2017 dated 21st June, 2017 for notifying e-way bill portal
10-Not required to be issued by States10/2018-Central Tax ,dt. 23-01-2018Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
1116G.O. Ms. No. 16 dt. 10.02.201811/2018-Central Tax ,dt. 02-02-2018Seeks to postpone the coming into force of the e-way bill rules
1218G.O. Ms. No. 18 dt. 15.03.201812/2018-Central Tax ,dt. 07-03-2018Puducherry Goods and Services Tax (Second Amendment) Rules, 2018
1319G.O. Ms. No. 19 dt. 15.03.201813/2018-Central Tax ,dt. 07-03-2018Rescinding notification issued vide G.O. Ms. No.11 dt.23.12.2018
1420G.O. Ms. No. 20 dt. 28.03.2018Notification of the Puducherry Goods and Services Tax (Third Amendment) Rules, 2018
1521G.O. Ms. No. 21 dt. 28.03.2018Notification of Appointed date for the E-way bill rules to come into force - Orders - Issued
60F.No.3240/CTD/GST/2018/1 dt.29.03.2018F.No.3240/CTD/GST/2018/1 dt.29.03.2018Seeks to mandate the furnishing of return in FORM GSTR-3B from April to June 2018
61F.No.3240/CTD/GST/2018/2 dt.29.03.2018F.No.3240/CTD/GST/2018/2 dt.29.03.2018Exemption from Generation of e-way bill for Intra-State movement of goods.
1822G.O. Ms. No. 33 dt. 21.06.2018Notification of the Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2018 - Orders - Issued
1923G.O. Ms. No. 34 dt. 21.06.2018Notifying perishable or hazardous goods that may be disposed of after seizure - Orders - Issued
20172017201720172017
131No. 138/Leg./2017-LD. dt. 05.06.2017The Puducherry Goods and Services Tax Act, 2017
238G.O. Ms. No.4/ A1/CT/2017 dt.21.06.201703/2017-Central Tax dt. 19-06-2017Puducherry Goods and Services Tax Rules
391G.O. Ms. No.3/A1/CT/2017 dt.21.06.201701/2017-Central Tax dt. 19-06-2017Seeks to bring certain sections of the SGST Act, 2017 into force w.e.f. 22.06.2017
4G.O. Ms. No.5/A1/CT/2017 dt.21.06.201704/2017-Central Tax dt. 19-06-2017Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
5G.O. Ms. No.6/A1/CT/2017 dt.21.06.201705/2017-Central Tax dt. 19-06-2017Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
693G.O. Ms. No.8/A1/CT/2017 dt.29.06.201707/2017-Central Tax dt. 27-06-2017Puducherry Goods and Services Tax (amendment) rules
7G.O. Ms. No.11/ A1/CT/2017 dt.29.06.201710/2017-Central Tax dt. 28-06-2017Puducherry Goods and Services Tax (Second Amendment) rules
894G.O. Ms. No.9/A1/CT/2017 dt.29.06.201708/2017-Central Tax dt. 27-06-2017Seeks to to notify the turnover limit for Composition Levy for CGST
9G.O. Ms. No.10/ A1/CT/2017 dt.29.06.201709/2017-Central Tax dt. 28-06-2017Seeks to bring into force certain sections of the SGST Act, 2017 w.e.f 01.07.2017
10G.O. Ms. No.12/ A1/CT/2017 dt.29.06.201713/2017-Central Tax dt. 28-06-2017Seeks to prescribe rate of interest under SGST Act, 2017
11G.O. Ms. No.13/ A1/CT/2017 dt.29.06.201712/2017-Central Tax dt. 28-06-2017Seeks to notify the number of HSN digits required on tax invoice
12108G.O. Ms. No.16/CT/2017-18 dt.10.07.201715/2017-Central Tax dt. 01-07-2017Puducherry Goods and Services Tax (Third Amendment) rules
13122G.O. Ms. No.20/CT/2017-18 dt. 31.07.201706, 11/2017-Central Tax dt. 19& 28-06-2017Modes of verification under SGST Rules, 2017
14G.O. Ms. No.21/CT/2017-18 dt.31.07.201717/2017-Central Tax dt. 27-07-2017Puducherry Goods and Services Tax (Fourth Amendment) rules
15G.O. Ms. No.26/CT/2017-18 dt.31.07.201702/2017-Central Tax dt. 19-06-2017Notifying jurisdiction of Central Tax Officers
16-Not issued, since under sub-rule (5) of rule 96A, Board is empowered to issue such notification.16/2017-Central Tax,dt. 07-07-2017Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)
17-Deemed to be issued under SGST Act18/2017-Central Tax,dt. 08-08-2017Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.
18-Deemed to be issued under SGST Act19/2017-Central Tax,dt. 08-08-2017Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
19-Deemed to be issued under SGST Act20/2017-Central Tax,dt. 08-08-2017Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
20129F. No.3240/CTD/GST/2017 dt.08.08.201721/2017-Central Tax dt. 08-08-2017Seeks to introduce date for filing of GSTR-3B for months of July and August.
2154G.O. Ms. No.27/CT/2017-18 dt.18.08.201722/2017-Central Tax dt. 17-08-2017Puducherry Goods and Services Tax (Fifth Amendment) rules
22134F.No.3240/CTD/GST/2017/2 dt.18.08.201723/2017-Central Tax dt. 17-08-2017Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
23136F. No.3240/CTD/GST/2017/3 dt.22.08.201724/2017-Central Tax dt. 21-08-2017Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.
24-Deemed to be issued under SGST Act25/2017-Central Tax,dt. 28-08-2017Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
25-Deemed to be issued under SGST Act26/2017-Central Tax,dt. 28-08-2017Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
26140G.O. Ms. No.29/CT/2017-18 dt.02.09.201727/2017-Central Tax dt. 30-08-2017Puducherry Goods and Services Tax (Sixth Amendment) rules
27143G.O. Ms. No.30/CT/2017-18 dt.11.09.2017N.AConstitution of State Level Screening Committee on Anti-profiteering for the Union territory of Puducherry
28144F. No.3240/CTD/GST/2017/4 dt.19.09.201735/2017-Central Tax dt. 15-09-2017Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.
29145G.O. Ms. No.33/CT/2017-18 dt.20.09.201728/2017-Central Tax dt. 01-09-2017Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
30G.O. Ms. No.34/CT/2017-18 dt.20.09.201732/2017-Central Tax dt. 15-09-2017Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
31G.O. Ms. No.35/CT/2017-18 dt.20.09.201733/2017-Central Tax dt. 15-09-2017Notifying section 51 of the SGST Act, 2017 for TDS.
32146G.O. Ms. No.36/CT/2017-18 dt.20.09.201734/2017-Central Tax dt. 15-09-2017Puducherry Goods and Services Tax (Seventh Amendment) rules
33-Deemed to be issued under SGST Act29/2017-Central Tax,dt. 05-09-2017Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
34-Deemed to be issued under SGST Act30/2017-Central Tax,dt. 11-09-2017Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
35-Deemed to be issued under SGST Act31/2017-Central Tax,dt. 11-09-2017Seeks to extend the time limit for filing of GSTR-6.
3661G.O. Ms. No.38/CT/2017-18 dt.17.10.201736/2017-Central Tax dt. 29-09-2017Puducherry Goods and Services Tax (Eighth Amendment) rules
37-Not issued, since under sub-rule (5) of rule 96A, Board is empowered to issue such notification.37/2017-Central Tax,dt. 04-10-2017Notification on extension of facility of LUT to all exporters issued
38163F. No.3240/CTD/GST/2017/5 dt.17.10.201744/2017-Central Tax dt. 13-10-2017Seeks to extend the time limit for submission of FORM GST ITC-01
39169G.O. Ms. No.39/CT/2017-18 dt.24.10.201738/2017-Central Tax dt. 13-10-2017Seeks to amend notification G.O. Ms. No. 34/CT/2017-18 dated 20.09.2017 so as to add certain items to the list of “handicrafts goods”
40G.O. Ms. No.40/CT/2017-18 dt.24.10.201739/2017-Central Tax dt. 13-10-2017Seeks to cross-empower Central Tax officers for processing and grant of refund
41G.O. Ms. No.41/CT/2017-18 dt.24.10.201740/2017-Central Tax dt. 13-10-2017Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores
45G.O. Ms. No.43/CT/2017-18 dt.24.10.201746/2017-Central Tax dt. 13-10-2017Seeks to amend notification G.O. Ms. No.9/A1/CT/2017 dt.29.06.2017
46G.O. Ms. No.44/CT/2017-18 dt.24.10.2017Order-01/2017-Central TaxThe Puducherry Goods and Services Tax (Removal of Difficulties) Order
47170G.O. Ms. No.42/CT/2017-18 dt.24.10.201745/2017-Central Tax dt. 13-10-2017Puducherry Goods and Services Tax (Ninth Amendment) rules
42-Deemed to be issued under SGST Act41/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for filing of FORM GSTR-4
43-Deemed to be issued under SGST Act42/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for filing of FORM GSTR-5A
44-Deemed to be issued under SGST Act43/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for filing of FORM GSTR-6
48173G.O. Ms. No.45/CT/2017-18 dt.25.10.201747/2017-Central Tax dt. 18-10-2017Puducherry Goods and Services Tax (Tenth Amendment) rules
49G.O. Ms. No.46/CT/2017-18 dt.25.10.201748/2017-Central Tax dt. 18-10-2017Seeks to notify certain supplies as deemed exports under section 147 of the SGST Act, 2017 .
50G.O. Ms. No.47/CT/2017-18 dt.25.10.201749/2017-Central Tax dt. 18-10-2017Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the SGST rules, 2017
51178F. No. 3240/CTD/GST/2017/6 dt.30.10.201752/2017-Central Tax, dt. 28-10-2017Seeks to extend the due date for submission of details in FORM GST-ITC-01
52180G.O. Ms. No.51/CT/2017-18 dt.31.10.201751/2017-Central Tax, dt. 28-10-2017Puducherry Goods and Services Tax (Eleventh Amendment) rules
53184G.O. Ms. No.52/CT/2017-18 dt.03.11.201750/2017-Central Tax, dt. 24-10-2017Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
54-Deemed to be issued under SGST Act53/2017-Central Tax ,dt. 28-10-2017Seeks to extend the due date for submission of details in FORM GST-ITC-04
55-Deemed to be issued under SGST Act54/2017-Central Tax ,dt. 30-10-2017Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
56189G.O. Ms. No. 53/CT/2017-18 dt. 17.11.201757/2017-Central Tax ,dt. 15-11-2017Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
57G.O. Ms. No. 54/CT/2017-18 dt. 17.11.201764/2017-Central Tax ,dt. 15-11-2017Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
58G.O. Ms. No. 55/CT/2017-18 dt. 17.11.201765/2017-Central Tax ,dt. 15-11-2017Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
59G.O. Ms. No. 56/CT/2017-18 dt. 17.11.201766/2017-Central Tax ,dt. 15-11-2017Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
60191F.No.3240/CTD/GST/2017/7 dt. 17.11.201756/2017-Central Tax ,dt. 15-11-2017Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
61195G.O. Ms. No. 56/CT/2017-18 dt. 27.11.201755/2017-Central Tax ,dt. 15-11-2017Puducherry Goods and Services Tax (Twelfth Amendment) rules
62-Deemed to be issued under SGST Act58/2017-Central Tax ,dt. 15-11-2017Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores
63-Deemed to be issued under SGST Act59/2017-Central Tax ,dt. 15-11-2017Seeks to extend the time limit for filing of FORM GSTR-4
64-Deemed to be issued under SGST Act60/2017-Central Tax ,dt. 15-11-2017Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
65-Deemed to be issued under SGST Act61/2017-Central Tax ,dt. 15-11-2017Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
66-Deemed to be issued under SGST Act62/2017-Central Tax ,dt. 15-11-2017Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
67-Deemed to be issued under SGST Act63/2017-Central Tax ,dt. 15-11-2017Seeks to extend the due date for submission of details in FORM GST-ITC-04
68204Deemed to be issued under SGST Act67/2017-Central Tax ,dt. 21-12-2017Seeks to extend the time limit for filing FORM GST ITC-01.
69Deemed to be issued under SGST Act68/2017-Central Tax ,dt. 21-12-2017Seeks to extend the time limit for filing FORM GSTR-5.
70Deemed to be issued under SGST Act69/2017-Central Tax ,dt. 21-12-2017Seeks to extend the time limit for filing FORM GSTR-5A.
71203------------------------70/2017-Central Tax ,dt. 21-12-2017Puducherry Goods and Services Tax (Thirteenth Amendment) rules
721G.O. Ms. No. 1 dt. 03.01.201871/2017-Central Tax ,dt. 29-12-2017Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.
73Deemed to be issued under SGST Act72/2017-Central Tax ,dt. 29-12-2017Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.
742G.O. Ms. No. 2 dt. 03.01.201873/2017-Central Tax ,dt. 29-12-2017Waives the late fee payable for failure to furnish the return in FORM GSTR-4
753G.O. Ms. No. 3 dt. 03.01.201874/2017-Central Tax ,dt. 29-12-2017Notifies the date from which E-Way Bill Rules shall come into force
764G.O. Ms. No. 4 dt. 03.01.201875/2017-Central Tax ,dt. 29-12-2017Puducherry Goods and Services Tax (Fourteenth Amendment) rules

Rate

Sl. No.Gazette No.SGST Rate Notification No. & DateCGST Rate Notification No. & DateSubject
6310G.O. Ms. 10/2018-Puducherry GST (Rate) dt. 28.03.201810/2018-Central Tax (Rate) ,dt. 25-01-2018Exemption from payment of Tax under section 9(4) - Extension of time period - Amendment to Notification - Order - isssued
621G.O. Ms. 1/2018-Puducherry GST (Rate) dt. 25.01.201801/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to amend notification No. 11/2017- Puducherry GST (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
612G.O. Ms. 2/2018-Puducherry GST (Rate) dt. 25.01.201802/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to amend notification No. 12/2017- Puducherry GST (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
603G.O. Ms. 3/2018-Puducherry GST (Rate) dt. 25.01.201803/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to amend notification No. 13/2017- Puducherry GST (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under SGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
594G.O. Ms. 4/2018-Puducherry GST (Rate) dt. 25.01.201804/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa..
585G.O. Ms. 5/2018-Puducherry GST (Rate) dt. 25.01.201805/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to exempt Central Government’s share of Profit Petroleum from Central tax.
576G.O. Ms. 6/2018-Puducherry GST (Rate) dt. 25.01.201806/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to amend Notification No.1/2017-Puducherry GST (Rate).
567G.O. Ms. 7/2018-Puducherry GST (Rate) dt. 25.01.201807/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to amend Notification No.2/2017-Puducherry GST (Rate).
558G.O. Ms. 8/2018-Puducherry GST (Rate) dt. 25.01.201808/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to amend Notification No.1/2017-Puducherry GST (Rate).
549G.O. Ms. 9/2018-Puducherry GST (Rate) dt. 25.01.201809/2018-Central Tax (Rate) ,dt. 25-01-2018Seeks to amend Notification No.45/2017-Puducherry GST (Rate).
20172017201720172017
195G.O. Ms. 01/2017-Puducherry GST (Rate), dt.29.06.201701/2017-Central Tax (Rate), dt. 28-06-2017SGST Rate Schedule notified under section 9 (1)
2G.O. Ms. 02/2017-Puducherry GST (Rate), dt.29.06.201702/2017-Central Tax (Rate), dt. 28-06-2017SGST exempt goods notified under section 11 (1)
3G.O. Ms. 03/2017-Puducherry GST (Rate), dt.29.06.201703/2017-Central Tax (Rate), dt. 28-06-20172.5% concessional SGST rate for supplies to Exploration and Production notified under section 11 (1)
4G.O. Ms. 04/2017-Puducherry GST (Rate), dt.29.06.201704/2017-Central Tax (Rate), dt. 28-06-2017Reverse charge on certain specified supplies of goods under section 9 (3)
5G.O. Ms. 05/2017-Puducherry GST (Rate), dt.29.06.201705/2017-Central Tax (Rate), dt. 28-06-2017Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
6G.O. Ms. 06/2017-Puducherry GST (Rate), dt.29.06.201706/2017-Central Tax (Rate), dt. 28-06-2017Refund of 50% of SGST on supplies to CSD under section 55
7G.O. Ms. 07/2017-Puducherry GST (Rate), dt.29.06.201707/2017-Central Tax (Rate), dt. 28-06-2017Exemption from SGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
8G.O. Ms. 08/2017-Puducherry GST (Rate), dt.29.06.201708/2017-Central Tax (Rate), dt. 28-06-2017SGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
9G.O. Ms. 09/2017-Puducherry GST (Rate), dt.29.06.201709/2017-Central Tax (Rate), dt. 28-06-2017Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
10G.O. Ms. 10/2017-Puducherry GST (Rate), dt.29.06.201710/2017-Central Tax (Rate), dt. 28-06-2017SGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
11G.O. Ms. 11/2017-Puducherry GST (Rate), dt.29.06.201711/2017-Central Tax (Rate), dt. 28-06-2017To notify the rates for supply of services under SGST Act
12G.O. Ms. 12/2017-Puducherry GST (Rate), dt.29.06.201712/2017-Central Tax (Rate), dt. 28-06-2017To notify the exemptions on supply of services under SGST Act
13G.O. Ms. 13/2017-Puducherry GST (Rate), dt.29.06.201713/2017-Central Tax (Rate), dt. 28-06-2017To notify the categories of services on which tax will be payable under reverse charge mechanism under SGST Act
14G.O. Ms. 14/2017-Puducherry GST (Rate), dt.29.06.201714/2017-Central Tax (Rate), dt. 28-06-2017To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the SGST Act
15G.O. Ms. 15/2017-Puducherry GST (Rate), dt.29.06.201715/2017-Central Tax (Rate), dt. 28-06-2017To notify the supplies not eligible for refund of unutilized ITC under SGST Act
16G.O. Ms. 16/2017-Puducherry GST (Rate), dt.29.06.201716/2017-Central Tax (Rate), dt. 28-06-2017To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under SGST Act
17G.O. Ms. 17/2017-Puducherry GST (Rate), dt.29.06.201717/2017-Central Tax (Rate), dt. 28-06-2017To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
18102G.O. Ms. 18/2017-Puducherry GST (Rate), dt.03.07.201718/2017-Central Tax (Rate), dt. 30-06-2017Seek to reduce the rate of State tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
19112G.O. Ms. No.17/CT/2017-18 dt.15.07.2017CorrigendumCorrigendum to G. O. Ms. No. 1/2017- Puducherry GST (Rate)
20G.O. Ms. No.18/CT/2017-18 dt.15.07.2017CorrigendumCorrigendum to G. O. Ms. No. 1/2017- Puducherry GST (Rate)
21G.O. Ms. No.19/CT/2017-18 dt.15.07.2017CorrigendumCorrigendum to G. O. Ms. No. 2/2017- Puducherry GST (Rate)
22123G.O. Ms. No.22/CT/2017-18 dt.31.07.2017CorrigendumCorrigendum to G. O. Ms. No. 1/2017- Puducherry GST (Rate)
23G.O. Ms. No.23/CT/2017-18 dt.31.07.2017CorrigendumCorrigendum to G. O. Ms. No. 2/2017- Puducherry GST (Rate)
24133G.O. Ms. 19/2017-Puducherry GST (Rate), dt.18.08.201719/2017-Central Tax (Rate), dt. 18-08-2017Seeks to reduce SGST rate on specified parts of tractors from 14% to 9 %
25135G.O. Ms. 20/2017-Puducherry GST (Rate), dt.22.08.201720/2017-Central Tax (Rate), dt. 22-08-2017Seeks to amend notification No. 11/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge SGST @ 6%
26G.O. Ms. 21/2017-Puducherry GST (Rate), dt.22.08.201721/2017-Central Tax (Rate), dt. 22-08-2017Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
27G.O. Ms. 22/2017-Puducherry GST (Rate), dt.22.08.201722/2017-Central Tax (Rate), dt. 22-08-2017Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
28G.O. Ms. 23/2017-Puducherry GST (Rate), dt.22.08.201723/2017-Central Tax (Rate), dt. 22-08-2017Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
29149G.O. Ms. 24/2017-Puducherry GST (Rate), dt.21.09.201724/2017-Central Tax (Rate), dt. 21-09-2017Seeks to amend notification No. 11/2017-CT(R) to reduce SGST rate on specified supplies of Works Contract Services.
30G.O. Ms. 25/2017-Puducherry GST (Rate), dt.21.09.201725/2017-Central Tax (Rate), dt. 21-09-2017Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
31G.O. Ms. 26/2017-Puducherry GST (Rate), dt.21.09.201726/2017-Central Tax (Rate), dt. 21-09-2017Exempt certain supplies to NPCIL.
32155G.O. Ms. 27/2017-Puducherry GST (Rate), dt.03.10.201727/2017-Central Tax (Rate), dt. 22-09-2017Seeks to amend notification no. 1/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
33G.O. Ms. 28/2017-Puducherry GST (Rate), dt.03.10.201728/2017-Central Tax (Rate), dt. 22-09-2017Seeks to amend notification no. 2/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
34G.O. Ms. 29/2017-Puducherry GST (Rate), dt.03.10.201729/2017-Central Tax (Rate), dt. 22-09-2017Seeks to amend notification no. 5/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
35168G.O. Ms. 30/2017-Puducherry GST (Rate), dt.24.10.201730/2017-Central Tax (Rate), dt. 29-09-2017Exempting supply of services associated with transit cargo to Nepal and Bhutan.
36G.O. Ms. 31/2017-Puducherry GST (Rate), dt.24.10.201731/2017-Central Tax (Rate), dt. 13-10-2017Seeks to amend notification No. 11/2017-CT(R).
37G.O. Ms. 32/2017-Puducherry GST (Rate), dt.24.10.201732/2017-Central Tax (Rate), dt. 13-10-2017Seeks to amend notification No. 12/2017-CT(R).
38G.O. Ms. 33/2017-Puducherry GST (Rate), dt.24.10.201733/2017-Central Tax (Rate), dt. 13-10-2017Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM
39G.O. Ms. 34/2017-Puducherry GST (Rate), dt.24.10.201734/2017-Central Tax (Rate), dt. 13-10-2017The notification No. 34/2017-State tax (Rate) seeks to amend notification No. 1/2017-State tax (Rate).
40G.O. Ms. 35/2017-Puducherry GST (Rate), dt.24.10.201735/2017-Central Tax (Rate), dt. 13-10-2017Seeks to amend notification No. 2/2017-State tax (Rate).
41G.O. Ms. 36/2017-Puducherry GST (Rate), dt.24.10.201736/2017-Central Tax (Rate), dt. 13-10-2017Seeks to amend notification No. 4/2017-State tax (Rate).
42G.O. Ms. 37/2017-Puducherry GST (Rate), dt.24.10.201737/2017-Central Tax (Rate), dt. 13-10-2017Seeks to prescribe State tax rate on the leasing of motor vehicles.
43G.O. Ms. 38/2017-Puducherry GST (Rate), dt.24.10.201738/2017-Central Tax (Rate), dt. 13-10-2017Seeks to exempt payment of tax under section 9(4) of the SGST Act, 2017 till 31.03.2017
44172G.O. Ms. 39/2017-Puducherry GST (Rate), dt.25.10.201739/2017-Central Tax (Rate), dt. 18-10-2017Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
45G.O. Ms. 40/2017-Puducherry GST (Rate), dt.25.10.201740/2017-Central Tax (Rate), dt. 23-10-2017Seeks to prescribe State tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
46160G.O. Ms. No.37/CT/2017-18 dt.13.10.2017CorrigendumCorrigendum to G. O. Ms. No. 13/2017- Puducherry GST (Rate)
47187G.O. Ms. 41/2017-Puducherry GST (Rate), dt.14.11.201741/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 1/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
48G.O. Ms. 42/2017-Puducherry GST (Rate), dt.14.11.201742/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 2/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
49G.O. Ms. 43/2017-Puducherry GST (Rate), dt.14.11.201743/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 4/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
50G.O. Ms. 44/2017-Puducherry GST (Rate), dt.14.11.201744/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to amend notification no. 5/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
51G.O. Ms. 45/2017-Puducherry GST (Rate), dt.14.11.201745/2017-Central Tax (Rate) ,dt. 14-11-2017seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
52G.O. Ms. 46/2017-Puducherry GST (Rate), dt.14.11.201746/2017-Central Tax (Rate) ,dt. 14-11-2017Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
53G.O. Ms. 47/2017-Puducherry GST (Rate), dt.14.11.201747/2017-Central Tax (Rate) ,dt. 14-11-2017Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.

Order

Sl.NoGazette No.Order No.Central Order No.DateSubject
1116Order No.01/2017 - Puducherry GSTOrder-01/201725-07-2017Extension of time-limit, for filing intimation for composition levy under sub-rule (1) of rule 3 of the Puducherry Goods and Services Tax Rules, 2017
2150Order No.02/2017 - Puducherry GSTOrder-02/2017-GST dt 18.09.201722-09-2017Extension of time limit for submitting the declaration in FORM GST TRAN-1
3151Order No.03/2017 - Puducherry GSTOrder-03/2017-GST dt 21.09.201722-09-2017Extension of time limit for submitting the declaration in FORM GST TRAN-1
4179Order No.04/2017 - Puducherry GSTOrder-04/2017-GST dt 29.09.201731-10-2017Extension of time limit for intimation of details in FORM GST CMP-03
5181Order No.05/2017 - Puducherry GSTOrder-05/2017-GST dt 28.10.201702-11-2017Extension of time limit for intimation of details of stock in FORM GST CMP-03
6Order No.06/2017 - Puducherry GSTOrder-06/2017-GST dt 28.10.201702-11-2017Extension of time limit for submitting application in FORM GST REG-26
7Order No.07/2017 - Puducherry GSTOrder-07/2017-GST dt 28.10.201702-11-2017Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117
8Order No.08/2017 - Puducherry GSTOrder-08/2017-GST dt 28.10.201702-11-2017Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A
9190Order No.09/2017 - Puducherry GSTOrder-09/2017-GST dt 15.11.201717-11-2017Seeks to extend the due date for submitting FORM GST TRAN-1
10Order No.10/2017 - Puducherry GSTOrder-10/2017-GST dt 15.11.201717-11-2017Seeks to extend the due date for revision of FORM GST TRAN-1
11205Order No.11/2017 - Puducherry GSTOrder-011/201721.12.2017Extension of time limit for intimation in FORM GST CMP-03

Circulars - CGST

Sl. NoCircular No.DateSubject
101/201726-06-2017Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg
202/201704-07-2017Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
303/201705-07-2017Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
404/201707-07-2017Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
505/201711-08-2017Circular on Bond/LUT in case of exports without payment of integrated tax
606/201727-08-2017CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
707/201701-09-2017System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
808/201704-10-2017Clarification on issues related to furnishing of Bond/LUT for exports
909/201718-10-2017Authorized officer for enrollment of Goods and Services Tax Practitioner
1010/201718-10-2017Clarification on movement of goods on approval basis
1111/201720-10-2017Clarification on taxability of printing contracts
1212/201726-10-2017Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
1313/201727-10-2017Clarification of classification of cut pieces of fabric under GST
1414/201706-11-2017Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
1515/201706-11-2017Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
1616/201715-11-2017Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
1717/201715-11-2017Manual filing and processing of refund claims in respect of zero-rated supplies .
1818/201716-11-2017Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
1919/201720-11-2017Clarification on taxability of custom milling of paddy.
2020/201722-11-2017GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
2121/201722-11-2017GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
2201/201804-01-2018Proper officer for provisions relating to Registration and Composition - Deputy Commercial Tax Officer (RC) shall be substituted to Commercial Tax Officer (RC) under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg

Circulars - IGST

Sl. NoCircular No.DateSubject
11/1/2017-IGST07-07-2017Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding
22/1/2017-IGST27-09-2017Clarification on supply of satellite launch services by ANTRIX Corporation Ltd

Compensation

Sl. NoCircular No.DateSubject
11/1/2017-Compensation Cess 26-07-2017Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.