Notification under section 128 to provide waiver of late fee for late filing of NIL FORM GSTR-7 under the Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 19 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 19, Puducherry, dated 27th December 2024) NOTIFICATION In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 18, Puducherry, dated 18th June, 2021 published in the Gazette of Puducherry, Extraordinary, Part-I, No. 122, dated 18th June, 2021, except as respects things done or omitted to be done before such supersession, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees: Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of State tax deducted at source in the said month is nil, shall stand waived. 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).