[1135]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES DEPARTMENT

F.No. 3240/CTD/GST/2019/2.

Puducherry, the 7th March 2019.

NOTIFICATION

In exercise of the powers conferred by the second proviso to sub-section (1)

of section 37 read with section 168 of the Puducherry Goods and Services Act, 2017

(Act No. 6 of 2017) [hereafter in this notification referred to as the said Act],

the Commissioner of State Tax, Puducherry, on the recommendations of the Council,

hereby extends the time-limit for furnishing the details of outward supplies in FORM

GSTR-1 under the Puducherry Goods and Services Tax Rules, 2017, by such class

of registered persons having aggregate turnover of more than 1.5 crore rupees in

the preceding financial year or the current financial year, for each of the months

from April, 2019 to June, 2019 till the eleventh day of the month succeeding such

month.

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39

Poudouchéry

Jeudi

7

Mars

2019 (16 Phalguna 1940)

No.

Puducherry

Thursday

7th

March

2019

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LA GAZETTE DE L’ETAT

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2. 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 said

Act, for the months of July, 2017 to June, 2019 shall be subsequently notified in

the Official Gazette.

L. KUMAR,

Commissioner of State Tax.

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES DEPARTMENT

F.No. 3240/CTD/GST/2019/3.

Puducherry, the 7th March 2019.

NOTIFICATION

In exercise of the powers conferred by sub-rule (5) of rule 61 of the

Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification

referred to as the said rules), read with section 168 of the Puducherry Goods and

Services Act, 2017 (Act No.6 of 2017) [hereafter in this notification referred to as

the said Act], the Commissioner of State Tax, Puducherry, on the recommendations

of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules

for each of the months from April, 2019 to June, 2019, shall be furnished

electronically through the common portal, on or before the twentieth day of the

month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.–

Every registered person furnishing the return in FORM GSTR-3B of the said rules

shall, subject to the provisions of section 49 of the said Act, discharge his liability

towards tax, interest, penalty, fees or any other amount payable under the said Act

by debiting the electronic cash ledger or electronic credit ledger, as the case may

be, not later than the last date, as specified in the first paragraph, on which he is

required to furnish the said return.

L. KUMAR,

Commissioner of State Tax.

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online publication at “https://styandptg.py.gov.in”

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