Amendment in Notification No. 3240/CTD/GST/2024/1, dated the 18th April, 2024 - F. No. 3240/CTD/GST/2025/1 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2025/1. Puducherry, dated 20th January 2025. NOTIFICATION In exercise of the powers conferred by the first proviso to sub-section (1) of section 37 read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby makes the following further amendment in the notification issued vide F. No. 3240/CTD/GST/2024/1, dated the 18th April, 2024 published in the Gazette of Puducherry, Extraordinary Part-I, No. 69, dated 24th April, 2024, namely: In the said notification, after the third proviso, the following proviso shall be inserted, namely: Provided also that the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025. 2. This notification shall be deemed to have been come into force with effect from the 10th day of January, 2025. L. MOHAMED MANSOOR, Commissioner of State Tax.