Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, in respect of filing of annual return for the financial year 2024-25 onwards, hereby exempts the registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return that said financial year.

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   La Gazette de L' État de Poudouchéry The Gazette of Puducherry

PART - I

 ➢ EXTRAORDINAIRE EXTRAORDINARY

Published by  ➢ Publiée par ➢ Autorité Authority ▪   2025 } ➢| 18 {

No. 105 Poudouchéry Jeudi 18 Septembre 2025 (27 Bhadra 1947) No. Puducherry Thursday 18th September 2025

GOVERNMENT OF PUDUCHERRY

COMMERCIAL TAXES DEPARTMENT

F.No. 3240/CTD/GST/2025/1.

Puducherry, dated 18th September 2025.

NOTIFICATION

In exercise of the powers conferred by the first proviso to sub-section (1) of section 44 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, in respect of filing of annual return for the financial year 2024-25 onwards, hereby exempts the registered person whose aggregate turnover in any financial year is up to two crore rupees, from filing annual return that said financial year.

2. This notification shall come into force on the 22nd day of September, 2025.

YASIN M. CHOUDHARY, I.A.S., Secretary-cum-Commissioner (ST).

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