In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following amendment in the notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G.O. Ms. No. 40, dated the 13th August, 2018 published in the Gazette of Puducherry, Extraordinary Part I, No. 112, dated the 13th August, 2018, namely:-

"Provided that the return in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 for registered persons whose principal place of business is in Mahe, in the Union territory of Puducherry, shall be furnished electronically through the common portal, on or before the 15th November, 2018.".

(By order of the Lieutenant-Governor)

Dr. V. Candavelou, i.a.s.,

Commissioner-cum-Secretary to Government (Finance).