Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the PGST Act - G.O. Ms. No. 29 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT ( G.O. Ms. No. 29, Puducherry, dated 30th September 2021 ) NOTIFICATION In partial modification of the notifications of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 44, dated 7th September, 2020, published in the Official Gazette of Puducherry, Extraordinary Part-I, No. 127, dated 7th September, 2020 and G.O. Ms. No. 12, dated 10th May, 2021, published in the Official Gazette of Puducherry, Extraordinary Part-I, No. 100, dated 10th May, 2021 and in exercise of the powers conferred by section 168A 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 notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time-limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to the 31st day of August, 2021, the time-limit for making such application shall be extended up to the 30th day of September, 2021. 2. This notification shall be deemed to have come into force on the 29th day of August, 2021. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Commissioner-cum-Secretary to Government (Finance).