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Seeks to extend dates of specified compliances in exercise of powers under section 168A of Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 49/74 - Puducherry SGSTExtract GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 49/74, Puducherry, dated 25th January 2024) NOTIFICATION In exercise of the powers conferred by section 168A of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said Act) and in partial modification of the notification issued vide G.O. Ms. No. 44, dated 7th September, 2020 of the Commercial Taxes Secretariat, Puducherry, published in the Gazette of Puducherry, Extraordinary Part-I, No. 127, dated 7 th September, 2020 and notification issued vide G.O. Ms. No. 12, dated 10th May, 2021 of the Commercial Taxes Secretariat, Puducherry, published in the Gazette of Puducherry, Extraordinary Part-I, No. 100, dated 10th May, 2021 and notification issued vide G.O. Ms. No. 17 dated 20th July, 2022 of the Commercial Taxes Secretariat, Puducherry, published in the Gazette of Puducherry, Extraordinary Part-I, No. 93, dated 22nd July, 2022 and notification issued vide G.O. Ms. No. 7, dated 19th May, 2023 of the Commercial Taxes Secretariat, Puducherry, published in the Gazette of Puducherry, Extraordinary Part-I, No. 58, dated 19th May, 2023, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby, extends the time-limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely:- (i) for the financial year 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31st day of August, 2024. 2. This notification shall be deemed to have come into force with effect from the 28th day of December, 2023. (By order of the Lieutenant-Governor) L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).
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