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of <h1>Puducherry GST Act Amended: Waiver of Late Fees for GSTR-4 Filings from July 2017 to Sept 2018.</h1> The Government of Puducherry has amended a previous notification under the Puducherry Goods and Services Tax Act, 2017. The amendment, effective from December 31, 2018, waives the late fee for registered persons who failed to file their GSTR-4 returns for the quarters from July 2017 to September 2018 by the due date. This waiver applies if the returns are filed between December 22, 2018, and March 31, 2019. The amendment was issued by the Lieutenant-Governor of Puducherry on the recommendation of the Council.
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