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La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - I
EXTRAORDINAIRE
EXTRAORDINARY
Publiée par
Published by
Autorité
Authority
2025 }
|
23 {
No.
6
Poudouchéry
Jeudi
23
Janvier
2025 (3 Magha 1946)
No.
Puducherry
Thursday
23rd
January
2025
Registered with the Registrar
of Newspapers for India under
No. 10410
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2025/1.
Puducherry, dated 20th January 2025.
NOTIFICATION
In exercise of the powers conferred by the first 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), the Commissioner of State Tax, Puducherry, on
the recommendations of the Council, hereby makes the following further
amendment in the notification issued vide F.No. 3240/CTD/GST/2024/1, dated the
18th April, 2024 published in the Gazette of Puducherry, Extraordinary Part-I,
No. 69, dated 24th April, 2024, namely:–
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In the said notification, after the third proviso, the following proviso shall
be inserted, namely:–
“Provided also that the time-limit for furnishing the details of outward
supplies in FORM GSTR-1 of the said rules for the registered persons required to
furnish return under sub-section (1) of section 39 of the said Act for the tax period
December, 2024, shall be extended till the thirteenth day of January, 2025 and for
the registered persons who are required to furnish return under proviso of the said
sub-section, for the tax period October to December, 2024, shall be extended till
the fifteenth day of January, 2025.”
2. This notification shall be deemed to have been come into force with
effect from the 10th day of January, 2025.
L. MOHAMED MANSOOR,
Commissioner of State Tax.
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2025/2.
Puducherry, dated 20th January 2025.
NOTIFICATION
In exercise of the powers conferred by sub-section (6) of section 39 read
with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of
2017), the Commissioner of State Tax, Puducherry, on the recommendations of the
Council, hereby extends the time-limit for furnishing the return in FORM GSTR-3B
electronically, through the common portal, by the registered persons, as specified
under–
(i) sub-section (1) of section 39, for the month of December, 2024, till
twenty-second day of January, 2025:
(ii) proviso to sub-section (1) of section 39, for the quarter of
October, 2024 to December, 2024, for the class of registered persons mentioned in
column (2) of the Table given below, till the date mentioned in the corresponding
entry in column (3) of the said Table, namely:–
TABLE
Sl.
Class of registered persons
Due Date
No.
(1)
(2)
(3)
1.
Registered persons whose principal place of business
Twenty-fourth day of
is in the States of Chhattisgarh, Madhya Pradesh,
January, 2025.
Gujarat, Maharashtra, Karnataka, Goa, Kerala,
Tamil Nadu, Telangana, Andhra Pradesh, the Union
Territories of Daman and Diu and Dadra and Nagar
Haveli, Puducherry, Andaman and Nicobar Islands or
Lakshadweep.
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LA GAZETTE DE L’ETAT
17
2.
Registered persons whose principal place of business
Twenty-sixth day of
is in the States of Himachal Pradesh, Punjab, Uttarakhand,
January, 2025.
Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim,
Arunachal Pradesh, Nagaland, Manipur, Mizoram,
Tripura, Meghalaya, Assam, West Bengal, Jharkhand
or Odisha, the Union Territories of Jammu and Kashmir,
Ladakh, Chandigarh or Delhi.
2. This notification shall be deemed to have been come into force with
effect from the 10th day of January, 2025.
L. MOHAMED MANSOOR,
Commissioner of State Tax.
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2025/3.
Puducherry, dated 20th January 2025.
NOTIFICATION
In exercise of the powers conferred by sub-section (6) of section 39
read with section 168 of the Puducherry Goods and Services Tax Act, 2017
(Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the
recommendations of the Council, hereby extends the time-limit for furnishing the
return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5)
of section 39 of the said Act read with rule 63 of the Puducherry Goods and Services
Tax Rules, 2017 for the month of December, 2024 till the 15th day of January, 2025.
2. This notification shall be deemed to have been come into force with
effect from the 10th day of January, 2025.
L. MOHAMED MANSOOR,
Commissioner of State Tax.
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2025/4.
Puducherry, dated 20th January 2025.
NOTIFICATION
In exercise of the powers conferred by sub-section (6) of section 39 read
with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of
2017), the Commissioner of State Tax, Puducherry, on the recommendations of the
Council, hereby extends the time-limit for furnishing the return by an Input Service
Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act
read with rule 65 of the Puducherry Goods and Services Tax Rules, 2017, for the
month of December, 2024 till the 15th day of January, 2025.
(1)
(2)
(3)
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online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.
2. This notification shall be deemed to have been come into force with
effect from the 10th day of January, 2025.
L. MOHAMED MANSOOR,
Commissioner of State Tax.
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2025/5.
Puducherry, dated 20th January 2025.
NOTIFICATION
In exercise of the powers conferred by sub-section (6) of section 39 read
with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of
2017), the Commissioner of State Tax, Puducherry, on the recommendations of the
Council, hereby extends the time-limit for furnishing the return by a registered
person, required to deduct tax at source under the provisions of section 51 of the
said Act, in FORM GSTR-7 under sub-section (3) of section 39 of the said Act read
with rule 66 of the Puducherry Goods and Services Tax Rules, 2017, for the month
of December, 2024, till the 12th day of January, 2025.
2. This notification shall be deemed to have been come into force with
effect from the 10th day of January, 2025.
L. MOHAMED MANSOOR,
Commissioner of State Tax.
————
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3240/CTD/GST/2025/6.
Puducherry, dated 20th January 2025.
NOTIFICATION
In exercise of the powers conferred by first proviso to sub-section (4) of
section 52 read with section 168 of the Puducherry Goods and Services Tax
Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the
recommendations of the Council, hereby extends the time-limit for furnishing the
statement, containing the details of outward supplies of goods or services or both,
effected through an e-commerce operator, in FORM GSTR-8, under sub-section (4)
of section 52 of the said Act read with rule 67 of the Puducherry Goods and Services
Tax Rules, 2017 for the month of December, 2024 till the 12th day of January, 2025.
2. This notification shall be deemed to have been come into force with
effect from the 10th day of January, 2025.
L. MOHAMED MANSOOR,
Commissioner of State Tax.