In exercise of the powers conferred by section 146 of the Puducherry Goods and Services Tax Act. 2017 (Act No.6 of 2017) read with sub-rule (4) of rule 48 of the Puducherry Goods and Services Tax Rules, 2017, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby, notifies the following as the Common Goods and Services Tax Electronic Portal for the purpose of preparation of the invoice in terms of sub-rule (4) of rule 48 of the aforesaid rules, namely:-
Explanation.- For the purposes of this notification, the above mentioned websites mean the websites managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
2.This notification shall come into force with effect from the 1st day of January, 2020,
(By order of the Lieutenant-Governor)
SHURBIR SINGH. I.A.S
Secretary to Government (Finance)