Provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020

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..... ed by sub-section (1) of section 50 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], read with section 148 of the said Act, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendment in notification of the Commercial Taxes Secretariat, Government of Puducherry, .....

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..... entry in column (5) of the said Table, namely :- Table Serial Number Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1. .....

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..... TR-3B is furnished on or before the 30th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished on or before .....

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