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 makes the following amendments in notification of the Government of Puducherry, Commercial Taxes Secretariat issued vide G. O. Ms. No. 9, dated the 23rd January, 2018, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 12, dated the 23rd January, 2018, namely:-

In the said notification, after the proviso, the following proviso shall be inserted, namely:-

"Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/ quarters from July, 2017 to September, 2018 by the due date but, furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019.".

2. This notification shall be deemed to have come into force with effect from the 31st day of December, 2018.

(By order of the Lieutenant-Governor)

Dr. V. Candavelou, I.A.S.,

Commissioner-cum-Secretary

to Government (Finance).