Amendment in Rule 49 of the Puducherry Value Added Tax Rules, 2007 pertaining to invoice
The Lieutenant- Governor, Puducherry , vide notification No. 18/ CT/ A1/2017 dated 24/03/2017 amended Rule 49 of the Puducherry Value Added Tax Rules, 2007 pertaining to invoice.
As per the amended rules, the serial number of the invoices 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.
Further, every dealer having or proposed to have in future additional place of business, where invoice or bill is to be issued, are required to 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).
The above amendment comes into effect from 1st April, 2017. Therefore all trade and industries of the union territory of Puducherry are requested to take note of the above said amendment and to take necessary action to issue invoices with effect from 01.04.2017 as per the format prescribed in the amended rules. The above amendment is necessitated to comply with the GST norms. In case of any doubt or clarification, the dealers may contact the ‘Help Desk’ functioning in the Commercial Taxes Department.