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Act, Rules

Sl.NoGazette No. State Tax Notification No. & DateCentral Tax Notification No. & DateRemarks
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
775G.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.

Rate

Sl. No.Gazette No.SGST Rate Notification No. & DateCGST Rate Notification No. & DateSubject
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].

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.