Extends the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the Puducherry Goods and Services Tax Rules, 2017 - 3240/CTD/GST/2020/12 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2020/12. Puducherry, the 30th November 2020. NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, read with section 168 of the Puducherry Goods and Services Tax Act, 2020 (Act No. 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. 60, dated the 28th October, 2020, published in the Official Gazette of Government of Puducherry, Extraordinary Part-I, No. 153, dated the 28th October, 2020 and notification of the Commissioner of State Tax, Puducherry issued vide F. No. 3240/CTD/GST/2020/9, dated the 28th October, 2020, published in the Official Gazette of Government of Puducherry, Extraordinary Part-I, No. 159, dated the 29th October, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby extends the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. L. KUMAR, I.A.S., Commissioner of State Tax.