THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. G.O. Ms. No. 19 Dated 15th April 2020.

In exercise of the powers conferred by sub-section (1) of section 50 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) [hereafter in this notification referred to as the said Act], read with section 148 of the said Act, the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendment in notification of the Commercial Taxes Secretariat, Government of Puducherry, issued vide G.O. Ms. No. 12/A1/CT/2017, dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary Part-I, No. 94, dated the 29th June, 2017, namely:-

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

"Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:-

TABLE

Sl. No. (1)	Class of registered persons (2)	Rate of interest (3)	Tax period (4)	Condition (5)
1	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	Nil for first 15 days from the due date, and 9 per cent thereafter	February, 2020, March 2020, April, 2020	If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020
2	Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year	Nil	February, 2020, March, 2020	If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020
2		Nil	April, 2020	If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
3	Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year	Nil	February, 2020	If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
			March, 2020	If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020
			April, 2020	If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020.".

2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.

(By order of the Lieutenant-Governor)

Shurbir Singh, I.A.S.,

Secretary to Government (Finance).