In exercise of the powers conferred by section 128 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.

2. This notification shall be deemed to have come into force with effect from the 1st day of September, 2017.

(By order of the Lieutenant-Governor)

Dr. V. CAN DAVELOU, I.A.S.,

Commissioner-cum-Secretary

to Government (Finance)