Supersession Notification G.O. Ms. No. 72, dated 10th December, 2020 - G.O. Ms. No. 27 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 27, Puducherry, dated 30th September 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 and in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 72, dated 10th December, 2020, published in the Gazette of Puducherry, Extraordinary Part I, No. 177, dated 10th December, 2020, except as respects things done or omitted to be done before such supersession, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 10, dated 1st April, 2020, published in the Gazette of Puducherry, Extraordinary Part I, No. 58, dated 1st April, 2020, between the period from the 1st day of December, 2020 to the 30th day of September, 2021. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Commissioner-cum-Secretary to Government (Finance).