Notifies the respective date by which payment for the tax, as per the notice, statement, or order, must be made to qualify for a waiver of interest and penalties under Section 128A of the Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 17 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 17, Puducherry, dated 27th December 2024) NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 128A of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the respective date specified in Column (3) of the Table below, as the date up to which payment for the tax payable as per the notice, or statement, or the order referred to in clause (a) or clause (b) or clause (c) of the said section, as the case may be, can be made by the class of registered person specified in the corresponding entry in column (2) of the said Table, namely:- TABLE Sl. No. Class of registered person Date up to which payment for the tax payable as per the notice or statement or the order referred to in clause (a) or clause (b) or clause (c) of section 128A of the said Act, as the case may be, can be made for waiver of interest, or penalty, or both, under the said section. (1) (2) (3) 1. Registered persons to whom a notice or statement or order, referred to in clause (a) or clause (b) or clause (c) of section 128A of the said Act, has been issued. 31-03-2025 2. Registered persons to whom a notice has been issued under sub - section (1) of section 74, in respect of the period referred to in sub-section (1) of section 128A of the said Act, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority, or Appellate Tribunal, or a Court, in accordance wit h the provisions of sub-section (2) of section 75, for determination of the tax payable by such person, deeming as if the notice were issued under sub- section (1) of section 73 of the said Act. Date ending on completion of six months from the date of issuance of the order by the proper officer re-determining tax under section 73 of the said Act. 2. This notification shall be deemed to have come into force from 1st day of November, 2024. (By order of the Lieutenant-Governor) L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).