Amendment in Notification No. G.O. Ms. No. 2, dated the 3rd January, 2018 - G.O. Ms. No. 17 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 17, Puducherry, dated 18th June 2021) NOTIFICATION In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 2, dated the 3rd January, 2018, published in the Official Gazette of Puducherry, Extraordinary Part-I, No. 2, dated the 3rd January, 2018, namely:- In the said notification, after the third proviso, the following proviso shall be inserted, namely: - Provided also that the total amount of late fee payable under section 47 of the said Act for financial year 2021-22 onwards, by the registered persons who fail to furnish the return in FORM GSTR-4 by the due date, shall stand waived (i) which is in excess of two hundred and fifty rupees where the total amount of Central Tax payable in the said return is nil; (ii) which is in excess of one thousand rupees for the registered persons other than those covered under clause(i). . (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Commissioner-cum-Secretary to Government (Finance).