In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), (hereafter in this notification referred to as the said Act) and in supersession of,-

(i) Notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017 published in the Gazette of Puducherry, Extraordinary Part I, No.189, dated the 17th November, 2017;

(ii) Notification issued vide G.O. Ms. No.25, dated the 9th April, 2018 published in the Gazette of Puducherry, Extraordinary Part I, No. 48, dated the 9 th April, 2018; and

(iii) Notification 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,

except as respects things done or omitted to be done before such supersession, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-l of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

TABLE

Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by 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 day of November, 2018;

Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to December, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification issued vide G.O. Ms. No.39, dated 10th August, 2018 published in the Gazette of Puducherry, Extraordinary Part I, No. 111, dated the 10th August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of March, 2019;

3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.

(By order of the Lieutenant-Governor)

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

Commissioner-cum-Secretary

to Government (Finance).