On October 14, 2024, the Department of Commercial Taxes, Puducherry Administration, announced important enforcement dates for certain provisions of the Puducherry Goods and Service Tax (Amendment) Act 2024.
Key Provisions and Dates:
The provisions of Section 4 shall come into force on October 1st 2024
This Section highlights Penalty for failure to register certain machines used in goods as per special procedure.
The provisions of Section 2 and 3 shall come into force on April 1st 2025
Section 2 highlights Input Service Distributor and Section 3 highlights Manner of distribution of credit by Input Service Distributor