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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. 140 Poudouchéry Jeudi 1 Octobre 2020 (9 Asvina 1942)
No. Puducherry Thursday 1st October 2020
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 53, Puducherry, dated 1st October 2020)
NOTIFICATION
In exercise of the powers conferred by section 168A of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], in view of the spread of pandemic COVID-19 across many countries of the world including India, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies that in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time-limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, in such cases the time-limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 30th day of June, 2020, whichever is later.
2. This notification shall come into force with effect from the 20th day of March, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
[ 727 ]LA GAZETTE DE L'ETAT [ PART-I 728 728
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 54, Puducherry, dated 1st October 2020)
NOTIFICATION
In exercise of the powers conferred by section 168A of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 44, dated the 7th September, 2020, published in the Gazette of Puducherry, Extraordinary Part-I, No. 127, dated the 7th September, 2020, namely:-
In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely:-
"Provided further that where, any time-limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made within such time, then, the time-limit for completion or compliance of such action, shall stand extended up to the 31st day of October, 2020.".
2. This notification shall be deemed to have come into force on the 21st day of September, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 55, Puducherry, dated 1st October 2020)
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], read with section 148 of the said Act, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Commercial Taxes Department, Government of Puducherry issued vide G.O. Ms. No. 2, dated the 3rd January, 2018 published in the Gazette of Puducherry, Extraordinary Part-I, No. 2, dated the 3rd January, 2018, namely:-
In the said notification, after the second proviso, the following proviso shall be inserted, namely:-
"Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of State tax payable in the said return isPART-I ] LA GAZETTE DE L'ETAT 729 nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but, furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020.".
2. This notification shall be deemed to have come into force on the 21st day of September, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 56, Puducherry, dated 1st October 2020)
NOTIFICATION
In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but, furnishes the said return between the period from 22nd day of September, 2020 to 31st day of December, 2020.".
2. This notification shall be deemed to have come into force on the 21st day of September, 2020.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S., Secretary to Government (Finance).
————
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