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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,

Puducherry, on the recommendations of the Council, hereby makes the

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:-

Registered with the Registrar

of Newspapers for India under

No. 10410

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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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5 {

No.

43

Poudouchéry

Jeudi

5

Mars

2020 (15 Phalguna 1941)

No.

Puducherry

Thursday

5th

March

2020

228

LA GAZETTE DE L’ETAT

[ PART-I

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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

In 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.

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