In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (No. 6 of 2017), the Lieutenant-Governor, 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.34, dated the 5th August, 2019, published in the Gazette of Puducherry, Extraordinary Part I, No. 129, dated the 5th August, 2019, namely:-

In the said notification, in paragraph 2, the following proviso shall be inserted, namely:-

"Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Puducherry Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement of outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20.".

(By order of the Lieutenant-Governor)

SHURBIR SINGH, I.A.S.,

Secretary to Government (Finance)