GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 1, Puducherry, dated 3rd January 2018)

NOTIFICATION

In exercise of the powers conferred by section 148 of the Puducherry Goods

and Services Tax Act, 2017 (Act No. 6 of 2017), and in supersession of notification

issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017, published

in the Gazette of Puducherry, Extraordinary Part-I, No. 189, dated the 17th November,

2017, except as respects things done or omitted to be done before such

supersession, the Lieutenant-Governor, Puducherry, on the recommendations of the

Council, notifies the registered persons having aggregate turnover of up to 1.5 crore

rupees in the preceding financial year or the current financial year, as the class of

registered persons who may follow the special procedure as detailed below for

furnishing the details of outward supply of goods or services or both.

2. The said persons may 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:—

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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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EXTRAORDINAIRE

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3 {

No.

2

Poudouchéry

Mercredi

3

Janvier

2018 (13 Pausa 1939)

No.

Puducherry

Wednesday

3rd

January

2018

LA GAZETTE DE L'ETAT

[PART - I

6

TABLE

Sl. No.

Quarter for which the details in

Time period for furnishing

FORM GSTR-1 are furnished

the details in FORM GSTR-1

(1)

(2)

(3)

1

July - September, 2017

10th January, 2018

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. 2, Puducherry, dated 3rd January 2018)

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 under section 47

of the said Act by any registered person for failure to furnish the return in

FORM GSTR-4 by the due date, 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 payable in lieu of State tax in the

said return is nil, the amount of late fee payable under section 47 of the said Act,

by any registered person for failure to furnish the said return 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

7

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 3, Puducherry, dated 3rd January 2018)

NOTIFICATION

In exercise of the powers conferred by section 164 of the Puducherry Goods

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

Puducherry, hereby appoints the 1st day of February, 2018 as the date from which

the provisions of serial numbers 2(ix) and 2(x) of the notification issued vide

G.O. Ms. No. 29/CT/2017-18, dated the 2nd September, 2017, published in the Gazette

of Puducherry, Extraordinary Part-I, No. 140, dated the 2nd September, 2017, shall

come into force.

(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”

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Printed at: Government Central Press, Puducherry.

Posted at: Puducherry HPO on every Tuesday