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La Gazette de L' État de Poudouchéry The Gazette of Puducherry
PART - I
➢ EXTRAORDINAIRE EXTRAORDINARY
Published by ➢ Publiée par
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No. 43 Poudouchéry Jeudi 5 Mars 2020 (15 Phalguna 1941)
No. Puducherry Thursday 5th March 2020
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2020/1.
Puducherry, dated 05th March 2020.
NOTIFICATION
In exercise of the powers conferred by section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017), 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, P u d uc her r y, o n t he r ec o mmend ati o ns o f t he Co u nci l, her eb y make s t he following amendments in the notification issued vide F.No. 3240/CTD/GST/2019/6, dated 18th October, 2019 published in the Gazette of Puducherry, Extraordinary Part I, No. 194, dated the 21st October, 2019, namely:-
LA GAZETTE DE L'ETAT [ PART-I 228 228In the said notification,
(a) in the first paragraph, the following proviso shall be inserted with effect from the 20th day of December, 2019, namely:-
"Provided that the return in FORM GSTR-3B of the said rules for the month of November, 2019 shall be furnished electronically through the common portal, on or before the 23rd December, 2019.".
(b) after the first proviso so inserted above, the following proviso shall be inserted with effect from the 3rd day of February, 2020, namely:-
"Provided further that the return in FORM GSTR-3B of the said rules for the month, the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for the taxpayers having an aggregate turnover of up to rupees five crore in the previous financial year shall be furnished electronically through the common portal, on or before the 22nd February, 2020, 22nd March, 2020 and 22nd April, 2020, respectively.".
L. KUMAR, Commissioner of State Tax.