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Seeks to prescribe the due date of GSTR-1 for registered persons with turnover of more than 1.5 crore - 3240/CTD/GST/2020/3 - Puducherry SGSTExtract GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F.No. 3240/CTD/GST/2020/3. Puducherry, dated 15th April 2020. NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby extends the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the Puducherry Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2020 to September, 2020 till the eleventh day of the month succeeding such month. 2. The time-limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of April, 2020 to September, 2020 shall be subsequently notified in the Official Gazette. L. KUMAR, Commissioner of State Tax.
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