Waiver of late fee payable by registered person for failure to furnish the return in FORM GSTR-3B by the due date. - G.O. Ms. No. 06 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 06 Puducherry, the 14 th January, 2019 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 Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.33/CT/2017-18, dated the 20 th September, 2017 published in the Gazette of Puducherry, Extraordinary, Part I, No. 145, dated the 20th September, 2017, notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.52/CT/2017-18, dated the 3rd November, 2017 published in the Gazette of Puducherry, Extraordinary, Part I, No. 1 84, dated the 3 rd November, 2017 and notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No.54/CT/2017-18, dated the 17 th November, 2017 published in the Gazette of Puducherry, Extraordinary, Part I, No. 1 89, dated the November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of State tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount often for every day during which such failure continues: Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22 nd December, 2018 to 31 st March, 2019. 2. This notification shall be deemed to have come into force with effect from the 31 st day of December, 2018. (By order of the Lieutenant-Governor) Dr. V.CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance)