[841]
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2020/8.
Puducherry, the 28th October 2020.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 44 of the
Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), read with rule 80
of the Puducherry Goods and Services Tax Rules, 2017, 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/2020/6,
dated the 6th May, 2020, published in the Gazette of Puducherry, Extraordinary
Part-I, No. 72, dated the 6th May, 2020, namely:-
In the said notification, for the figures, letters and word “30th September,
2020”, the figures, letters and word “31st October, 2020”, shall be substituted.
L. KUMAR,
Commissioner of State Tax.
Registered with the Registrar
of Newspapers for India under
No. 10410
Amflºƒˆ \VWÈ ∂´E>µ
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - I
E≈©A ÿkπX|
EXTRAORDINAIRE
EXTRAORDINARY
∂]ÔV´D ÿ√u≈
Publiée par
Published by
ÿkπX|
Autorité
Authority
sÁÈ : ` 3-00
Prix : ` 3-00
Price : ` 3-00
Registered No. PY/44/2018-20
WPP No. TN/PMG(CCR)/WPP-88/2018-20
Dated : 29-10-2020
Price : ` 3-00
®ı
Amflºƒˆ
sBVw¬˛wÁ\
2020 }
∂¬º¶V√Ï |
29 {
No.
159
Poudouchéry
Jeudi
29
Octobre
2020 (7 Kartika 1942)
No.
Puducherry
Thursday
29th
October
2020
842
LA GAZETTE DE L’ETAT
[ PART-I
842
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2020/9.
Puducherry, the 28th October 2020.
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 Tax
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-I 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, 2020 to March, 2021 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,
2020 to March, 2021 shall be subsequently notified in the Official Gazette.
L. KUMAR,
Commissioner of State Tax.
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2020/10.
Puducherry, the 28th October 2020.
NOTIFICATION
In exercise of the powers conferred by section 168 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 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
months from October, 2020 to March, 2021 shall be furnished electronically through
the common portal, on or before the twentieth day of the month succeeding such
month.
Provided that, for tax payers 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 months of October, 2020 to March, 2021 shall be
furnished electronically through the common portal, on or before the twenty-second
day of the month succeeding such month.
PART-I ]
LA GAZETTE DE L’ETAT
843
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 by debiting the electronic cash ledger or electronic credit ledger, as
the case may be and his liability towards interest, penalty, fees or any other amount
payable under the said Act by debiting the electronic cash ledger 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.
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2020/11.
Puducherry, the 28th October 2020.
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 44 of the
Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), read with rule 80
of the Puducherry Goods and Services Tax Rules, 2017, 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/2020/6,
dated the 6th May, 2020, published in the Gazette of Puducherry, Extraordinary
Part-I, No. 72, dated the 6th April, 2020, namely:-
In the said notification, for the figures, letters and word “31st October,
2020”, the figures, letters and word “31st December, 2020, shall be substituted.
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