Seeks to amend Notification No. 13/A1/CT/2017 dated the 29th June, 2017, - G.O. Ms. No. 62 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT ( G.O. Ms. No. 62, Puducherry, dated 28th October 2020 ) NOTIFICATION In exercise of the powers conferred by the first proviso to rule 46 of the Puducherry Goods and Services Tax Rules. 2017, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Secretariat, Government of puducherry issued vide G.O. Ms. NO. 13/A1/CT/2017 dated the 29 th June, 2017, published in the Gazette of Puducherry, Extraordinary. Part I, No. 94 dated the 29 th June. 2017, namely : - In the said notification. with effect from the 01 st day of April, 2021, for the Table, the following shall be substituted. namely,- Table Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature code code) (1) (2) (3) 1. Upto rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the Corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Secretary to Government (Finance)