GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 49/74, Puducherry, dated 25th January 2024)

NOTIFICATION

In exercise of the powers conferred by section 168A of the Puducherry

Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as

the said Act) and in partial modification of the notification issued vide G.O. Ms.

No. 44, dated 7th September, 2020 of the Commercial Taxes Secretariat, Puducherry,

published in the Gazette of Puducherry, Extraordinary Part-I, No. 127, dated 7th

September, 2020 and notification issued vide G.O. Ms. No. 12, dated 10th May, 2021

of the Commercial Taxes Secretariat, Puducherry, published in the Gazette of

Puducherry, Extraordinary Part-I, No. 100, dated 10th May, 2021 and notification

issued vide G.O. Ms. No. 17 dated 20th July, 2022 of the Commercial Taxes

Secretariat, Puducherry, published in the Gazette of Puducherry, Extraordinary Part-I,

No. 93, dated 22nd July, 2022 and notification issued vide G.O. Ms. No. 7, dated

19th May, 2023 of the Commercial Taxes Secretariat, Puducherry, published in the

Gazette of Puducherry, Extraordinary Part-I, No. 58, dated 19th May, 2023,

[ 33 ]

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LA GAZETTE DE L’ETAT

[ PART-I

the Lieutenant-Governor, Puducherry, on the recommendations of the Council,

hereby, extends the time-limit specified under sub-section (10) of section 73 for

issuance of order under sub-section (9) of section 73 of the said Act, for recovery

of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating

to the period as specified below, namely:-

(i)

for the financial year 2018-19, up to the 30th day of April, 2024;

(ii)

for the financial year 2019-20, up to the 31st day of August, 2024.

2. This notification shall be deemed to have come into force with effect

from the 28th day of December, 2023.

(By order of the Lieutenant-Governor)

L. MOHAMED MANSOOR,

Additional Secretary to Government

(Commercial Taxes).

————

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES SECRETARIAT

(G.O. Ms. No. 50/75, Puducherry, dated 25th January 2024)

NOTIFICATION

[No. 01/2024-Puducherry GST (Rate)]

In exercise of the powers conferred by sub-section (1) of section 9 and

sub-section (5) of section 15 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 further Amendments in the notification

of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O.

Ms. No. 1/2017-Puducherry GST (Rate), dated 29th June, 2017, published in the

Gazette of Puducherry, Extraordinary Part-I, No. 95, dated 29th June, 2017, namely:-

In the said notification, in Schedule-I -2.5%,

(i) against S. No. 165, in column (2), for the existing entry, the entry

“2711 12 00, 2711 13 00, 2711 19 10” shall be substituted.

(ii) against S. No. l65A, in column (2), for the existing entry, the entry