In exercise of the powers conferred by section 71 of the
Puducherry Value Added Tax Act, 2007 (Act No. 9 of 2007), the
Lieutenant-Governor, Puducherry, hereby makes the following rules further to
amend the Puducherry Value Added Tax Rules, 2007, namely:-- (1) These
rules may be called the Puducherry Value Added Tax (Amendment) Rules, 2017. (2) They shall
come into force on the 1st day of April, 2017. In the Puducherry Value Added Tax Rules, 2007, in rule
49, in sub-rule (3), the following provisos shall be inserted, namely:-- "Provided that the serial number of the invoice
shall be machine numbered or printed and it shall run consecutively for the
whole of a financial year and such serial number shall contain only numerals
and not any alphabet or special character; Provided further that every dealer, having or proposed to
have in future, additional place of business where invoice or bill is to be
issued, shall assign a unique prefix number of not more than three digits
exclusive to each place of business and such unique number shall be prefixed to
the serial number of all the invoices or bills issued at the corresponding
place of business separated by '/' (slash) or '-' (hyphen).".PUDUCHERRY
VALUE ADDED TAX (AMENDMENT) RULES, 2017
PREAMBLE