Puducherry Goods and Services Tax (Second Amendment) Rules, 2023


The Puducherry Goods and Services Tax (Second Amendment) Rules, 2023, have come into effect from the 4th day of August, 2023, with the exception of specific provisions outlined within the rules.

Notably, sub-rule (4A) of this rule has been substituted to introduce new procedures for applicants opting for authentication of Aadhaar numbers. Under the revised sub-rule, an applicant, except those notified under sub-section (6D) of section 25, is required to undergo Aadhaar number authentication while submitting their application under sub-rule (4). The date of submission in such cases will be the date of Aadhaar number authentication or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever occurs earlier.

Moreover, the amended sub-rule introduces a provision for biometric-based Aadhaar authentication and the capture of the applicant’s photograph. This procedure applies to individuals or individuals related to the applicant, as specified under sub-section (6C) of section 25 in cases where the applicant is not an individual. Additionally, the verification of original documents uploaded with the application in FORM GST REG-01 must be completed at one of the facilitation centers notified by the Commissioner. The application will be deemed complete only after the fulfillment of these authentication and verification processes.

These amendments aim to enhance the authentication and validation procedures within the tax system, ensuring greater accuracy and compliance with tax regulations.

The Puducherry Goods and Services Tax (Second Amendment) Rules, 2023, also contain provisions related to the manner of dealing with differences in input tax credit, information for intra-State movement of gold and precious stones, intimation of amounts liable for recovery under section 79, consent-based information sharing, and notices to return defaulters for failing to file annual returns.

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