GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 3/A1/CT/2017, Puducherry, dated 21st June 2017)

NOTIFICATION

In exercise of the powers conferred by sub-section (3) of section 1 of

the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017),

the Lieutenant-Governor, Puducherry is pleased to appoint the 22nd day of June 2017,

as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26,

27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.

2. This notification shall come into force on the 22nd day of June, 2017.

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.

Commissioner-cum-Secretary to Government (Finance).

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2017 }

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21 {

No.

91

Poudouchéry

Mercredi

21

Juin

2017 (31 Jyaistha 1939)

No.

Puducherry

Wednesday

21st

June

2017

954

LA GAZETTE DE L’ETAT

[ PART-I

954

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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 5/A1/CT/2017, Puducherry, dated 21st June 2017)

NOTIFICATION

In exercise of the powers conferred by section 146 of the Puducherry

Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor,

Puducherry, is pleased to notify www.gst.gov.in as the Common Goods and

Services Tax Electronic Portal for facilitating registration, payment of tax,

furnishing of returns, computation and settlement of integrated tax and electronic

way bill.

Explanation.— For the purposes of this notification, “www.gst.gov.in”

means the website 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 on the 22nd day of June, 2017.

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.

Commissioner-cum-Secretary to Government (Finance).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 6/A1/CT/2017, Puducherry, dated 21st June 2017)

NOTIFICATION

In exercise of the powers conferred by sub-section (2) of section 23 of

the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017),

the Lieutenant-Governor, Puducherry, is pleased to specify the persons who are only

engaged in making supplies of taxable goods or services or both, the total tax on

which is liable to be paid on reverse charge basis by the recipient of such goods

or services or both under sub-section (3) of section 9 of the said Act as the

category of persons exempted from obtaining registration under the aforesaid Act.

2. This notification shall come into force on the 22nd day of June, 2017.

(By order of the Lieutenant-Governor)

Dr. V. CANDAVELOU, I.A.S.

Commissioner-cum-Secretary to Government (Finance).