Puducherry Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019 - G.O. Ms. No. 40 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT ( G.O. Ms. No. 40, Puducherry, dated 5th August 2019 ) NOTIFICATION THE PUDUCHERRY GOODS AND SERVICES TAX (SIXTH REMOVAL OF DIFFICULTIES) ORDER, 2019. ORDER No.6/2019-State Tax WHEREAS, sub-section (1) of section 44 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year; AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a result whereof, the said annual return for the period from the 1 st July, 2017 to the -31 st March, 2018 could not be furnished by the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section. NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Puducherry Goods and Services Tax Act, 2017, the Lieutenant-Governor, Puducherry, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title.-This Order may be called the Puducherry Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019. 2. In section 44 of the Puducherry Goods and Services Tax Act, 2017, in the Explanation, for the figures, letters and word 30th June, 2019 , the figures, letters and word 31 st August, 2019 shall be substituted. 3. This order shall be deemed to have come into force with effect from the 28 th day of June, 2019. (By order of the Lieutenant-Governor) TARSEM KUMAR, I.A.S., Commissioner-cum-Secretary to Government (Finance).