[2293]

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES DEPARTMENT

F.No. 3240/CTD/GST/2019/6.

Puducherry, dated 18th October 2019.

NOTIFICATION

In exercise of the powers conferred by 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), read with 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),

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

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PART - I

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21 {

No.

194 Poudouchéry

Lundi

21

Octobre

2019 (29 Asvina 1941)

No.

Puducherry

Monday

21st

October

2019

2294

LA GAZETTE DE L’ETAT

[ PART-I

2294

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

Published by The Director, Government Press

Printed at: Government Central Press, Puducherry.

Posted at: Puducherry HPO on every Tuesday

months from October, 2019 to March, 2020 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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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES DEPARTMENT

F.No. 3240/CTD/GST/2019/7.

Puducherry, dated 18th October 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 of 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 October, 2019 to March, 2020 till the eleventh day of the month succeeding

such month.

2. The time-limit for furnishing the details or return, as the case may be

under sub-section (2) of section 38 of the said Act, for the months of October, 2019

to March, 2020 shall be subsequently notified in the Official Gazette.

L. KUMAR,

Commissioner of State Tax.

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