Subject: Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 (1A) of the Puducherry Goods and Services Tax Rules, 2017 in certain cases.

In exercise of the powers conferred by sub-rule (1A) of rule 117 of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), on the recommendations of the Council and in supersession of Order No. 01/2019-Puducherry GST, dated the 21st February, 2019, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Puducherry hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st March, 2020, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council.

L. Kumar,

Commissioner of State Tax,

Puducherry.