Amendment in Notification G.O. Ms. No. 6, dated the 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), 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, 20....

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....he total amount of State tax payable in the said return is Nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but, furnish the said return till the 30th day of September, 2020, the total amount of late f....