Seeks to amend Notification No. 3240/CTD/GST/2020/12, dated the 30th November, 2020 - 3240/CTD/GST/2021/1 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F.No. 3240/CTD/GST/2021/1. Puducherry, the 17th June 2021. NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby makes the following amendment in the notification issued vide F.No. 3240/CTD/GST/2020/12, dated the 30th November, 2020, published in the Official Gazette of Puducherry, Extraordinary Part-I, No. 175, dated the 30th November, 2020, namely:- In the said notification, after the proviso, the following proviso shall be inserted, namely:- Provided further that the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period. . 2. This notification shall be deemed to have come into force on the 1st day of May, 2021. L. KUMAR, I.A.S., Commissioner of State Tax.