9911796707
TMI BlogAmendment in Notification No. G.O. Ms. No. 6, dated 14th January, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 6, dated 14th January, 2019, published in the Official Gazette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of Section 39 March, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of Central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons whose total amount of State tax payable in the said return is nil Two hundred and fifty rupees 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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