Amendment in Notification No. G.O. Ms. No. 6, dated 14th January, 2019

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....ds 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 of ....

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....tion 39 March, 2021 Sixty days from the due date of furnishing return     April, 2021 Forty-five days from the due date of furnishing return     May, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable....

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....ee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but, furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021: Provided also that the total....