Amendment in Notification F.No. 3240/CTD/GST/2020/4, dated the 15th April, 2020 - F. No. 3240/CTD/GST/2020/5 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2020/5. Puducherry, the 6th May 2020. NOTIFICATION In exercise of the powers conferred by section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017), read with sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification issued vide F.No. 3240/CTD/GST/2020/4, dated the 15th April, 2020, published in the Gazette of Puducherry, Extraordinary Part-I, No. 62, dated the 15th April, 2020, namely:- In the said notification, in the first paragraph, after the first proviso, the following provisos shall be inserted, namely:- Provided further that, for taxpayers having an aggregate turnover of more than five crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 27th day of June, 2020. Provided also that, for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, the return in FORM GSTR-3B of the said rules for the month of May, 2020 shall be furnished electronically through the common portal, on or before the 12th day of July, 2020. . L. KUMAR, Commissioner of State Tax.