In exercise of the powers conferred by section 128 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 the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 6, dated the 14th January, 2019, published in the Gazette of Puducherry, Extraordinary Part I, No. 4, dated the 14th January, 2019, namely:-
In the said notification, after the second proviso, the following proviso shall be inserted, namely:-
"Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:-.
TABLE
(2)
(3)
(4)
2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
(By order of the Lieutenant-Governor)
Shurbir Singh, I.A.S.,
Secretary to Government (Finance).