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 further amendment in notification of the Commercial Taxes Secretariat, Government of Puducherry 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 third proviso, the following proviso shall be inserted, namely:-

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.".

(By order of the Lieutenant-Governor)

Shurbir Singh, I.A.S.,

Secretary to Government (Finance).