Amendment in Notification G.O. Ms. No. 9/2019-Puducherry GST (Rate), dated 31st March, 2019 - G.O. Ms. No. 3/2021-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT ( G.O. Ms. No. 3/2021-Puducherry GST (Rate), Puducherry, dated 2nd June 2021 ) NOTIFICATION In exercise of the powers conferred by section 148 of the of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 9/2019-Puducherry GST (Rate), dated 31st March, 2019, published in the Gazette of Puducherry, Extraordinary Part-I, No.75, dated 31st March, 2019, namely:- In the said notification, in the first para,- (a) for the words in whose case the liability to , the words who shall shall be substituted. (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier. , the words and symbols in the tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority or date of its first occupation, whichever is earlier, falls. shall be substituted. 2. This notification shall come into force on the 2nd day of June, 2021. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Commissioner-cum-Secretary to Government (Finance).