Provide relief by lowering of interest rate for the month of March and April, 2021 - G.O. Ms. No. 14 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 14, Puducherry, dated 18th June 2021) NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 50 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), read with section 148 of the said Act, 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. 12/A1/CT/2017, dated 29th June, 2017, published in the Official Gazette of Puducherry, Extraordinary Part-I, No.94, dated 29th June, 2017, namely:- In the said notification, in the first paragraph, in the first proviso,- (i) for the words, letters and figure required to furnish the returns in FORM GSTR-3B, but, fail to furnish the said return along with payment of tax , the words liable to pay tax, but, fail to do so shall be substituted; (ii) in the Table, in column 4, in the heading, for the words Tax period , the words Month/Quarter shall be substituted; (iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely:- (1) (2) (3) (4) 4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year 9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 and May, 2021 5. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days and 18 per cent thereafter March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days and 18 per cent thereafter May, 2021 6. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days and 18 per cent thereafter March, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 30 days and 18 per cent thereafter April, 2021 Nil for the first 15 days from the due date, 9 per cent for the next 15 days and 18 per cent thereafter May, 2021 7. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter Quarter ending March, 2021. . 2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Commissioner-cum-Secretary to Government (Finance).