[501 ]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2020/7.
Puducherry, dated 20th July 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/2020/4, dated the 15th April, 2020,
published in the Gazette of Puducherry, Extraordinary Part-I, No. 62, dated
the 15th April, 2020, namely:—
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2020 }
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20 {
No.
101
Poudouchéry
Lundi
20
Juillet
2020 (29 Asadha 1942)
No.
Puducherry
Monday
20th
July
2020
502
LA GAZETTE DE L’ETAT
[ PART-I
502
In the said notification, in the first paragraph, after the third proviso, the
following provisos shall be inserted, namely:–
“Provided also that, for taxpayers having an aggregate turnover of
up to five crore rupees in the previous financial year, the return in
FORM GSTR-3B of the said rules for the month of August, 2020 shall be
furnished electronically through the common portal, on or before the
1st day of October, 2020.”.
L. KUMAR,
Commissioner of State Tax.
————
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