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GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 4, Puducherry, dated 10th March 2021)

NOTIFICATION

In exercise of the powers conferred by sub-section (6D) of section 25 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 and in supersession of the notification

of the Commercial Taxes Secretariat, Government of Puducherry, issued vide

G.O. Ms. No. 12, dated the 1st April, 2020, published in the Gazette of Puducherry,

Extraordinary Part-I, No. 58, dated the 1st April, 2020, except as respects things

done or omitted to be done before such supersession, hereby notifies that the

provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act

shall not apply to a person who is,—

Registered with the Registrar

of Newspapers for India

under No. 10410

Registered No. PY/44/2021-23

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Mars

2021 (19 Phalguna 1942)

No.

Puducherry

Wednesday

10th

March

2021

326

LA GAZETTE DE L’ETAT

[ PART-I

326

online publication at “https://styandptg.py.gov.in”

Published by the Director, Government Press, Puducherry.

(a)

not a citizen of India; or

(b)

a Department or establishment of the Central Government or

State Government; or

(c)

a Local Authority; or

(d)

a Statutory Body; or

(e)

a Public Sector Undertaking; or

(f)

a person applying for registration under the provisions of

sub-section (9) of section 25 of the said Act.

2. This notification shall be deemed to have come into effect from the

23rd day of February, 2021.

(By order of the Lieutenant-Governor)

ASHOK KUMAR, I.A.S.,

Secretary to Government (Finance).

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