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GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 27, Puducherry, dated 30th September 2021)
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 and in supersession of the notification of the Commercial Taxes Secretariat,
Government of Puducherry issued vide G.O. Ms. No. 72, dated 10th December, 2020, published in the
Gazette of Puducherry, Extraordinary Part I, No. 177, dated 10th December, 2020, except as respects things done or
omitted to be done before such supersession, hereby waives the amount of penalty payable by any registered person
under section 125 of the said Act for non-compliance of the provisions of the notification of the Commercial Taxes
Secretariat, Government of Puducherry issued vide G.O. Ms. No. 10, dated 1st April, 2020, published in the
Gazette of Puducherry, Extraordinary Part I, No. 58, dated 1st April, 2020, between the period from the 1st day of
December, 2020 to the 30th day of September, 2021.
(By order of the Lieutenant-Governor)
SHURBIR SINGH, I.A.S.,
Commissioner-cum-Secretary to Government (Finance).
Registered with the Registrar
of Newspapers for India
under No. 10410
Registered No. PY/44/2021-23
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Puducherry
Thursday
30th
September
2021
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.