GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G. O. Ms. No. 53/CT/2017-18, Puducherry, dated 17th November 2017)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry
Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor,
Puducherry, on the recommendations of the Council, notifies the registered
persons having aggregate turnover up to 1.5 crore rupees in the preceding financial
year or the current financial year, as the class of registered persons who shall
follow the special procedure as detailed below for furnishing the details of
outward supply of goods or services or both.
2. The said persons shall furnish the details of outward supply of goods
or services or both in FORM GSTR-1 effected during the quarter as specified in
column (2) of the Table below till the time period as specified in the
corresponding entry in column (3) of the said Table, namely:-
[1893]
2017 }
|
17 {
No.
189
Poudouchéry
Vendredi
17
Novembre
2017 (26 Kartika 1939)
No.
Puducherry
Friday
17th
November
2017
Registered with the Registrar
of Newspapers for India
under No. 10410
Registered No. SSP/PY/44/2015-17
WPP No. TN/PMG(CCR)/WPP-88/2015-17
Dated : 17-11-2017
Price : ` 3-00
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - I
EXTRAORDINAIRE
EXTRAORDINARY
Publiée par
Published by
Autorité
Authority
` 3-00
Prix : ` 3-00
Price : ` 3-00
1894
LA GAZETTE DE L’ETAT
[ PART-I
1894
TABLE
Sl.
Quarter for which the details in
Time period for furnishing the
No.
FORM GSTR-1 are furnished
details in FORM GSTR-1
(1)
(2)
(3)
1
July-September, 2017
31st December, 2017
2
October-December, 2017
15th February, 2018
3
January-March, 2018
30th April, 2018
3. The special procedure or extension of the time-limit for furnishing
the details or return, as the case may be under sub-section (2) of section 38
and sub-section (1) of section 39 of the Act, for the months of July, 2017 to
March, 2018 shall be subsequently notified in the Official Gazette.
(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. 54/CT/2017-18, Puducherry, dated 17th November 2017)
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry
Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this
notification referred to as the said Act), the Lieutenant-Governor, Puducherry,
on the recommendations of the Council, hereby waives the amount of late fee
payable by any registered person for failure to furnish the return in FORM GSTR-3B
for the month of October, 2017 onwards by the due date under section 47 of the
said Act, which is in excess of an amount of twenty-five rupees for every day
during which such failure continues:
Provided that where the total amount of State tax payable in the said return
is nil, the amount of late fee payable by such registered person for failure to
furnish the said return for the month of October, 2017 onwards by the due date
under section 47 of the said Act shall stand waived to the extent which is in excess
of an amount of ten rupees for every day during which such failure continues.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
PART-I ]
LA GAZETTE DE L’ETAT
1895
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G. O. Ms. No. 55/CT/2017-18, Puducherry, dated 17th November 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) (hereafter
in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry,
on the recommendations of the Council, hereby specifies the persons making
supplies of services, other than supplies specified under sub-section (5) of
section 9 of the said Act through an electronic commerce operator who is required
to collect tax at source under section 52 of the said Act, and having an aggregate
turnover to be computed on all India basis, not exceeding an amount of twenty
lakh rupees in a financial year, as the category of persons exempted from obtaining
registration under the said Act.
(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. 56/CT/2017-18, Puducherry, dated 17th November 2017)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred
to as the said Act) and in supersession of the notification issued vide G.O. Ms.
No. 41/CT/2017-18, dated the 24th October, 2017, published in the Gazette of
Puducherry, Extraordinary, Part-I, No. 169, dated the 24th October, 2017, except as
respects things done or omitted to be done before such supersession,
the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby
notifies the registered person who did not opt for the composition levy under
section 10 of the said Act as the class of persons who shall pay the State tax on
the outward supply of goods at the time of supply as specified in clause (a)
of sub-section (2) of section 12 of the said Act including in the situations
attracting the provisions of section 14 of the said Act, and shall accordingly
furnish the details and returns as mentioned in Chapter IX of the said Act and the
rules made thereunder and the period prescribed for the payment of tax by such
class of registered persons shall be such as specified in the said Act.
(By order of the Lieutenant-Governor)
Dr. V. CANDAVELOU, I.A.S.,
Commissioner-cum-Secretary
to Government (Finance).
online publication at “http://styandptg.puducherry.gov.in”
Government Central Press
Directorate of Stationery and Printing
Puducherry - 605 009