Puducherry GST Act 2017
Puducherry GST Act 2017 received the assent of the governor on 01.06.2017
LEVY AND COLLECTION OF TAX
TIME AND VALUE OF SUPPLY
INPUT TAX CREDIT
Tax Invoice, Credit and Debit Notes
ACCOUNTS AND RECORDS
PAYMENT OF TAX
INSPECTION, SEARCH, SEIZURE AND ARREST
DEMANDS AND RECOVERY
LIABILITY TO PAY IN CERTAIN CASES
APPEALS AND REVISION
OFFENCES AND PENALTIES
Download complete Puducherry GST Act 2017 in English in PDF
THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017
(Act No. 6 of 2017)
to make a provision for levy and collection of tax on Intra-State supply of goods or services or both by the Union territory of Puducherry and the matters connected therewith or incidental thereto.
BE it enacted by the Legislative Assembly of Puducherry in the Sixty-eighth year of the Republic of India as follows:-
1. (1) This Act may be called the Puducherry Goods and Services Tax Act, 2017.
(2) It extends to the whole of the Union territory of Puducherry.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Download Notified Complete Act in PDF