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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3240/CTD/GST/2020/12.
Puducherry, the 30th November 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, 2020 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act],
and in supersession of the notification of the Commercial Taxes Secretariat,
Government of Puducherry issued vide G.O. Ms. No. 60, dated the 28th October,
2020, published in the Official Gazette of Government of Puducherry, Extraordinary
Part-I, No. 153, dated the 28th October, 2020 and notification of the Commissioner
of State Tax, Puducherry issued vide F. No. 3240/CTD/GST/2020/9, dated the
28th October, 2020, published in the Official Gazette of Government of Puducherry,
Extraordinary Part-I, No. 159, dated the 29th October, 2020, except as respects things
done or omitted to be done before such supersession, 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-1 of the
Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification
referred to as the said rules), for each of the tax periods, till the eleventh day of
the month succeeding such tax period:
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30 {
No.
175
Poudouchéry
Lundi
30
Novembre
2020 (9 Agrahayana 1942)
No.
Puducherry
Monday
30th
November
2020
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LA GAZETTE DE L’ETAT
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Provided that the time-limit for furnishing the details of outward supplies
in FORM GSTR-1 of the said rules for the class of registered persons required to
furnish return for every quarter under proviso to sub-section (1) of section 39 of
the said Act, shall be extended till the thirteenth day of the month succeeding such
tax period.
2. This notification shall come into force with effect from the 1st day of
January, 2021.
L. KUMAR, I.A.S.,
Commissioner of State Tax.
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3240/CTD/GST/2020/13.
Puducherry, the 30th November 2020.
NOTIFICATION
In exercise of the powers conferred by section of the Puducherry Goods
and Services Tax Act, 2020 (Act No. 6 of 2017), read with sub-rule (5) of rule 61 of
the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax,
Puducherry, on being satisfied that it is necessary in the public interest so to do,
on the recommendations of the Council, hereby rescinds the notification
vide F. No. 3240/CTD/GST/2020/10, dated the 28th October, 2020, published in the
Official Gazette of Government of Puducherry, Extraordinary Part-I, No. 159, dated
the 29th October, 2020, except as respects things done or omitted to be done before
such rescission.
L. KUMAR, I.A.S.,
Commissioner of State Tax.
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3240/CTD/GST/2020/14.
Puducherry, the 30th November 2020.
NOTIFICATION
In pursuance of section 168 of the Puducherry Goods and Services Tax
Act, 2017 (Act No. 6 of 2017) and sub-rule (3) of rule 45 of the Puducherry Goods
and Services Tax Rules, 2017, the Commissioner of State Tax, Puducherry, hereby
extends the time-limit for furnishing the declaration in FORM GST ITC-04, in respect
of goods dispatched to a job worker or received from a job worker, during the period
from July, 2020 to September, 2020 till the 30th day of November, 2020.
2. This notification shall be deemed to have come into force with effect
from the 25th day of October, 2020.
L. KUMAR, I.A.S.,
Commissioner of State Tax.
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